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Maintenance, Audit, Inspection and Seizure of Books of Account [ Section 19, 20, 23 & 24 ]

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....manner as may be prescribed,-- (a) an account of any foreign contribution received by him; and (b) a record as to the manner in which such contribution has been utilised by him. Audit of accounts [ Section 20 of FCRA 2010 ] * After inspection of intimation to Central Government under section 17 , the Central Government has any reasonable cause to believe that any provision of this Act has b....

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.... ground to suspect that any provision of this Act has been or is being, contravened by-- * (a) any political party; or * (b) any person; or * (c) any organisation; or * (d) any association, * It may, authorize such gazetted officer, holding a Group A post under the Central Government or such other officer or authority or organisation, as it may think fit (hereinafter referred to as the i....

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....ention of any provision of this Act,-- * (a) call for information from any person for the purpose of satisfying himself whether there has been any contravention of the provisions of this Act or rule or order made thereunder; * (b) require any person to produce or deliver any document or thing useful or relevant to such inspection; * (c) examine any person acquainted with the facts and circum....