Category B offences: certain income tax search and seizure contraventions remain non compoundable though CBDT may grant relief on petition. Category B offences under the income tax compounding regime include refusal to follow orders regarding seized goods and denial of access to books and documents during search and seizure; these offences are ordinarily non compoundable but the CBDT may relax the restriction on petition supported by a report from the Principal CCIT of the concerned region.