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    <description>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&#039;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.</description>
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      <description>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&#039;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.</description>
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