Audit of accounts: government may authorize officers to inspect books and enter premises; information kept confidential. Where a certificate-holder or prior-permission recipient fails to furnish a required intimation, furnishes an intimation not in accordance with law, or the Central Government reasonably believes a provision of the Act is or has been contravened after inspection, the Central Government may authorize specified officers or authorities to audit the person's books of account; such officers may enter premises at reasonable hours for audit, and information obtained is confidential and may be disclosed only for purposes of the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Audit of accounts: government may authorize officers to inspect books and enter premises; information kept confidential.
Where a certificate-holder or prior-permission recipient fails to furnish a required intimation, furnishes an intimation not in accordance with law, or the Central Government reasonably believes a provision of the Act is or has been contravened after inspection, the Central Government may authorize specified officers or authorities to audit the person's books of account; such officers may enter premises at reasonable hours for audit, and information obtained is confidential and may be disclosed only for purposes of the Act.
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