Authorised income-tax practitioner disqualification permitted after inquiry, with findings and reasons required to be communicated to the practitioner. 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.