54. Must reports from political parties and/or candidates include information on itemized spending?

'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. 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 132(4) and 210 (1), Elections Act, 2017.

Candidates should report itemized spending for election expenses only. Parties should report annually their expenses but not itemized.