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<h1>Authorised income-tax practitioner disqualification permitted after inquiry, with findings and reasons required to be communicated to the practitioner.</h1> The prescribed authority must consider the Inquiry Officer's report, record findings on each charge and give reasons for any disagreement, and if satisfied of misconduct may disqualify the authorised income-tax practitioner under section 288 and remove the practitioner's name from the register; the order must be accompanied by a copy of the Inquiry Officer's report and a statement of the authority's findings and reasons for disagreement.