https://www.taxtmi.com/acts?id=12684 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. en-us Fri, 13 May 2011 19:01:52 +0530 Mon, 26 May 2025 11:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12684 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. Act-Rules FEMA Fri, 13 May 2011 19:01:52 +0530 https://www.taxtmi.com/acts?id=12684