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.
Foreign Contribution Regulation Act 2010
Section 16 Renewal of certificate
Section 17 Foreign contribution through scheduled bank
Section 19 Maintenance of accounts
Section 21 Intimation by candidate for election
Section 22 Disposal of assets created out of foreign contribution
Section 23 Inspection of accounts or records
Section 24 Seizure of accounts or records
Section 25 Seizure of article or currency or security received in contravention of the Act
Section 26 Disposal of seized article or currency or security
Section 27 Seizure to be made in accordance with Act 2 of 1974
Section 28 Confiscation of article or currency or security obtained in contravention of the Act