Section 14(d) in The Foreign Contribution (Regulation) Act, 1976
(d)any association, it may, by general or special order, authorise such Gazetted Officer, holding a [Group A post] as it may think fit (hereinafter referred to as the authorised officer), to inspect any account or record maintained by such political party, person, organisation or association, as the case may be, and thereupon every such authorised officer shall have the right to enter in or upon any premises at any reasonable hour, before sunset and after sunrise, for the purpose of inspecting the said account or record:
