PLAYERS SECTION IV - WITHDRAWALS AND RETIREMENTS for each subsequent offense she commits in a Tournament category in  the current Tour Year (i.e., $1,200, $2,400). Excused Withdrawals include each of the following: 5.  Excused Withdrawals a. Definition i.  Singles Excused Withdrawals Subject to the procedures and restrictions in sub-Section b below, no  more than two (2) times per Tour Year, a player may withdraw from  the singles competition at a WTA Tournament without receiving a  Late Withdrawal fine (“Singles Excused Withdrawal”), provided the  WTA receives her official withdrawal before the start of her first  match (Qualifying or Main Draw). Subject to the procedures and restrictions in sub-Section b below, no  more than four (4) times per Tour Year, a player may withdraw from  the doubles competition at a WTA Tournament without receiving a  Late Withdrawal fine (“Doubles Excused Withdrawal”), provided the  WTA receives her official withdrawal before her first match. Subject to the procedures and restrictions in sub-Section b below,  each player may use one (1) additional Singles Excused Withdrawal  and one (1) additional Doubles Excused Withdrawal to withdraw  from a WTA 125 Tournament that occurs during November or  December of a calendar year (“Off-Season Excused Withdrawals”). ii.  Doubles Excused Withdrawals iii.  Off-Season Excused Withdrawals b.  Procedures and Restrictions i.  A player must use best efforts to withdraw under an Excused  Withdrawal at least twelve (12) hours before the start of her first  match. If she uses an Excused Withdrawal within twelve (12) hours  before her first match, the WTA, in its sole discretion, may impose  a Late Withdrawal fine; provided, however, that if the WTA imposes  a Late Withdrawal fine, the withdrawal will not count as an Excused  Withdrawal. The following procedures and restrictions apply to sub-Section (a) above: 48