If a weld joint has a coincident ratio higher then 0,35 then the same need to be PWHT with the following exemptions from PWHT (even if coincident ratio is higher than 0.35):
Category A and B joints which respect the condition indicated in UCS-68(b)(1) - e.g. 100%RT.
Lightly loaded attachments (<25% stress value) which respect the condition indicated in UCS-68(b)(2)(-a)
Seal welds (tube to tube sheet)
It does not exempt from PWHT the category “C” and “D” joints , and fillet welds (except as defined as “lightly loaded attachments”