Disqualification of authorised income-tax practitioner for misconduct requires recorded findings, reasons for disagreement, and disclosure of inquiry report. The prescribed authority must examine the Inquiry Officer's report, record findings on each charge, and state reasons for any disagreement. If satisfied that an authorised income-tax practitioner has committed misconduct in income-tax proceedings, it may direct disqualification from representing an assessee under section 515(1) for the period determined and remove the practitioner's name from the register for that period. The authority must also furnish the practitioner with the report, its findings, and reasons for disagreement when communicating the disqualification order.