Relevant sections of Election Act,2017 are quoted here.
210.—(1) A political party shall, in such manner as may be prescribed, submit to the Commission within sixty days from the close of a financial year, a consolidated statement of its accounts audited by a Chartered Accountant on Form D containing— [...} (b) sources of its funds.
211. .—(1) A political party shall furnish to the Commission the list of contributors who have donated or contributed an amount equal to or more than one hundred thousand rupees to the political party for its election campaign expenses.
Election Act, 2017