55. Which institution(s) receives financial reports from political parties and/or candidates?

Art. 44AA, (1): 'every contesting candidate shall submit to the Returning Officer,] a statement, in the prescribed form, of the probable sources of fund to meet his election expenses'

Art. 44C, (1): 'Every election agent of a contesting candidate shall (...) submit to the Returning Officer a return of election expenses in the prescribed form'

Art. 44CCC, (1): 'the Commission, for its scrutiny, within ninety days] of the completion of election in all constituencies, an expenditure statement giving details of the expenses incurred or authorised by it in connection with the election of its candidates for the period from the date of publication of the notification under clause (1) of Article 11 till the completion of elections in all the constituencies in which it has set up candidates'.

Source: Representation of the People Order, 1972 (as amended up to October 2008).

Election Commission