Foreign Contribution (Regulation) Act, 2010
20. Audit of
accounts.-
Where any person who
has been granted a certificate or given prior permission, fails to furnish any
intimation under this Act within the time specified therefor or the intimation
so furnished is not in accordance with law or if, after inspection of such
intimation, the Central Government has any reasonable cause to believe that any
provision of this Act has been, or is being, contravened, the Central
Government may, by general or special order, authorise such gazetted officer, holding
a Group A post under the Central Government or any other officer or authority
or organisation, as it may think fit, to audit any books of account kept or
maintained by such person and thereupon every such officer shall have the right
to enter in or upon any premises at any reasonable hour, before sunset and
after sunrise, for the purpose of auditing the said books of account:
Provided that any information obtained from
such audit shall be kept confidential and shall not be disclosed except for the
purposes of this Act.