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

Art. 44C (1) (a, e): ‘(1) Every election agent of a contesting candidate shall, within [ thirty days] after the publication of the name of the returned candidate under Article 19, or Article 39, submit to the Returning Officer a return of election expenses in the prescribed form containing- (a) a statement of all payments made by him [ each day] together with all the bill and receipts; … (e) a statement of all sums received from any sources, together with evidence of such receipts, for the purpose of election expenses, specifying the name of every such source.’

Art. 44CC (1): ‘Every political party setting up any candidate for election shall maintain proper account of all its income and expenditure for the period from the date of publication of notification under clause (1) of Article 11 till the completion of elections in all the constituencies in which it has set up candidates and such account shall show clearly the amount received by it as donation above [taka five thousand] from any candidate or any person seeking nomination or from any other person or source giving their names and addresses and the amount received from each of them and the mode of receipt.’

Source: Representation of the People Order, 1972.