Rule 8, Section 2, Article 5

If after a down in which a touchdown is scored, and prior to the initial ready-for-play signal for the try, either team commits any foul for which the basic spot is the succeeding spot, the offended team may accept the penalty and choose enforcement of the penalty:

a. On the try, or

b. On the subsequent kickoff.

Rule 10, Section 4, Article 2 EXCEPTION

EXCEPTION: The basic spot may, at the option of the offended team, be the succeeding spot for fouls by K during a free or scrimmage kick down (other than kick catch interference) prior to the end of the kick when K will not be next to put the ball in play.