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CS Executive · Economic, Commercial and Intellectual Property Laws · Law relating to Foreign Contribution Regulation

Lokhit Seva Sangh, an FCRA certificate holder, filed an intimation that the Central Government found not in accordance with law. After inspecting it, the Government has reasonable cause to believe the Act is being contravened. Which statement is correct about the audit of its books?

The Central Government may authorise a Group A gazetted officer or another officer, authority or organisation to audit the books and enter premises after sunrise and before sunset. Information obtained must remain confidential and be used only for the purposes of the Act.

  1. AThe Government may authorise a Group A gazetted officer or other officer, authority or organisation to audit the books, and may enter premises between sunrise and sunset; information obtained stays confidential except for Act purposesCorrect
  2. BOnly a chartered accountant chosen by the Sangh may audit the books
  3. CThe officer may enter the premises at any hour of the night if urgent
  4. DInformation from the audit may be freely published

Explanation

Section 20 allows audit by an authorised Group A gazetted officer or other officer, authority or organisation, with entry at a reasonable hour after sunrise and before sunset. The proviso makes the information confidential, usable only for the purposes of the Act. Night entry and publication are not allowed.

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