52. Must reports from political parties and/or candidates reveal the identity of donors?

'210. Information about the sources of funds.—(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— (a) annual income and expenses; (b) sources of its funds; and (c) assets and liabilities. (2) The statement under sub-section (1) shall be accompanied by the report of a Chartered Accountant with regard to the audit of accounts of the political party and a certificate signed by an office-bearer authorized by the Party Head stating that— (a) no funds from any source prohibited under this Act were received by the political party; and (b) the statement contains an accurate financial position of the political party.'

'211. Campaign finance.—(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. (2) A political party shall furnish to the Commission details of the election expenses incurred by it during a general election.'

Source: Articles 210 and 211, Elections Act, 2017.

The requirement exists for political parties and not for candidates