Audit of foreign contribution accounts permits authorised inspection where reporting failures or suspected statutory contraventions arise, subject to confidentiality.

Audit of accounts may be authorised where a certificate or prior-permission holder fails to submit a required intimation on time, submits a non-compliant intimation, or where inspection gives reasonable cause to believe that statutory provisions are being or have been contravened. An authorised officer may enter premises after sunrise and before sunset to audit the relevant books of account. Audit information must be kept confidential and disclosed only for purposes under the Act.

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