What are the Category A offences?
For compounding, the offences can be classified into two categories, that is, Category A Offences and Category B Offences.

Category A offences are the ones where the offences are of technical nature caused by an act of omission.

Category A offences

Section	Description
276B	Failure to pay the tax deducted at source under Chapter XVII-B or tax payable un​der Section 115-O (Dividend Distribution Tax) or the tax under proviso to Section 194B, to the credit of the Central Government
276BB	Failure to pay the tax collected at source
276CC	Failure to furnish returns of income
276CCC	Failure to furnish return of income in search cases in block assessment scheme
277	False statement in verification etc. with reference to Category 'A' offences
​278	Abetment of false return etc. with reference to Category 'A' offences​