<s>[INST] When can Category A Offences not be compounded? [/INST] Category A Offences are not considered for compounding if it has already been requested on more than 3 occasions in respect of such offences. However, in exceptional circumstances, compounding requested in more than 3 occasions can be considered with the approval of the Principal CCIT of the concerned region only.

Where an assessee files multiple applications for one or more than one assessment year in one instance, all these applications shall be treated as one occasion.​​ </s>