48. Do political parties have to report on their election campaign finances?




"The Parties are required to disclose to the Commission, within 75 days of assembly election and 90 days of Loksabha election, the total amount of election expenses incurred by them (As per SC order in Common Cause case)."

Source: Election Commission of India [2015], Background Paper on Political Finance and Law Commissions Recommendations. 


There is no penal provision if the parties do not submit the report at all or submit an incomplete or incorrect report. The Commission has issued instructions in its transparency guidelines for the political parties that such report submitted should be verified by the Chartered accountant of the Party, but there is no penal provision to ensure this. The Commission puts these reports on its website. 

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