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 he prepares a return but fails to affix his signature th .....

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..... ve in nature; (x) if he fails to comply with the directions issued by the Resource Centre from time to time; (xi) if he fails to upgrade his skills as required by the Resource Centre from time to time; or 1 [(xii) if he, after issue of Tax Return Preparer Certificate to him under clause (viii) of paragraph 4 of the Scheme, becomes a person referred to in clause (ii) .....

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