Foreign Contribution (Regulation) Act, 1976
15A. Audit of accounts
Where any organization or association fails to
furnish any returns under this Act within the time specified therefor or the
returns so furnished are not in accordance with law or if, after inspection of
such returns, the Central Government has any reasonable cause to believe that
any provision of this Act has been, or is being, contravened, that government
may, by general or special order, authorize such gazetted officer, holding a
Group A post, as it may think fit, to audit any books of account kept or
maintained by such organization or association, as the case may be, 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.]