Abdul Wahab, a marketing manager of GTCT Bhd received a composite assessment due to incorrect return (E-BE) for few years of assessment. He did not report his income for the year of assessment (YA) 2018 until 2020. 

Below is the information of his understated income: 

INCOME NOT REPORTED (RM) 

2018 40,000 

2019 50,000 

YA 2020 60,000 

TOTAL 180,000 

Required: 

Did Abdul Wahab commit an offence? If yes, what is the offence and state the relevant section of Income Tax Act 1967. 

What is composite assessment? 

Can Abdul Wahab appeals against composite assessment? 

State other offences that may lead to composite assessment. Explain the term tax evasion.  

Based on the above scenario, state Abdul Wahab's responsibilities in relation to income tax.