49. Do candidates have to report on their election campaign finances?

Art. 132 [...] (4) A candidate shall, through bills, receipts and other documents, vouch for every payment made in respect of election expenses, except where the amount is less than one thousand rupees.

Art. 134. Return of election expenses.—(1) A contesting candidate, other than the returned candidate, shall submit the return of his election expenses on
Form C within thirty days of the publication of the name of the returned candidate. (2) The return of election expenses of the returned candidate and a contesting candidate shall be submitted to the Returning Officer on Form C.

Source: Articles 132 and 134, Elections Act, 2017.

Candidates should vouch for any expense above one thousand rupees