<s>[INST] What are the Category B Offences? [/INST] In the following circumstances, the offences cannot be compounded. However, the CBDT may relax the restrictions in the deserving cases on consideration of a report from the Principal CCIT of the concerned region on a petition by the applicant.

Section	Description
275A	Contravention of authority's order to not deal with the goods that could not be seized
275B	Failure to provide access to books of account and other documents to the authorized officer during the search and seizure​ </s>