Audit of accounts: authorised Group A officers may inspect and enter premises to audit books where returns are missing or non-compliant. Where an organisation fails to furnish returns, furnishes non-compliant returns, or where inspection gives reasonable cause to believe the Act is being contravened, the Central Government may authorise a Group A gazetted officer to audit the organisation's books; such officer may enter premises at reasonable hours (before sunset and after sunrise) to conduct the audit, and information obtained is confidential and disclosable only for purposes of the Act.