Withdrawal of certificate given to the Tax Return Preparer

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....n a Tax Return Preparer about the deficiencies in his work and his misconduct, and may proceed for cancellation of certificate of a Tax Return Preparer, because of the following deficiencies or the misconduct, which may warrant such action, that is to say-      (i)  if he fails to give a copy of the return to the assessee;       (ii)  if....

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....p;(viii)  if he wilfully attempts to understate the income in the return or tax liability thereon;       (ix)  if he is involved in any other irregularity which, in the opinion the Chief Commissioner or the Commissioner of Income-tax, is grave in nature;       (x)  if he fails to comply with the directions issued by the Resourc....