53. Must reports from political parties and/or candidates include information on itemized income?

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.

Source: Article 210 (1), Elections Act, 2017.

Political parties should report annual income but no mention in law about itemization.  No mention about itemized income with regards to candidates.