Income-tax practitioner registration is removed during statutory disqualification and restored only after the disqualification period ends. The name of an authorised income-tax practitioner entered in the register is to be removed while the practitioner remains disqualified to represent an assessee in the circumstances referred to in section 515(4)(b) or (c), including insolvency or imposition of penalty. Re-entry in the register is permitted only after the disqualification period has ended, making the rule a registration control mechanism linked to statutory disqualification and later restoration.