law: 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.