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<h1>Foreign Contribution Act empowers officers to audit non-compliant organizations and enter premises between sunrise and sunset</h1> The Foreign Contribution (Regulation) Act, 1976 empowers the Central Government to authorize gazetted Group A officers to audit accounts of organizations or associations that fail to submit required returns, submit non-compliant returns, or are reasonably suspected of violating the Act. Authorized officers may enter premises during reasonable hours between sunrise and sunset to conduct audits. Information obtained during such audits must remain confidential and can only be disclosed for purposes specified under the Act.