Section 20
Audit of accounts.
The Foreign Contribution (Regulation) Act, 2010
About this Act
An Act to consolidate the law to regulate the acceptance and utilisation of foreign contribution or foreign hospitality by certain individuals or associations or companies and to prohibit acceptance and utilisation of foreign contribution or foreign hospitality for any activities detrimental to the national interest and for matters connected therewith or incidental thereto.
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 CentralGovernment 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.
Provided that any information obtained from such audit shall be kept confidential and shall not be disclosed except for the purposes of this Act.