Section 21(3) in The Aadhaar (Authentication) Regulations, 2016
(3)An entity subject to audit shall provide full co-operation to the Authority or any agency approved and/or appointed by the Authority in the audit process, and provide to the Authority or any agency approved and/or appointed by the Authority, complete access to its procedures, records and information pertaining to services availed from the Authority. The cost of audits shall be borne by the concerned entity.
