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

Source: Election Commission of India, Political party expenditure E-file. User Manual. IT cell. 

Political party expenditure filing consists of two parts, part A and part B. Both the parts comprise of 22 schedules. Each schedule consists of different expenses the party might encounter. It is further divided between party national headquarters (party HQ) and regional branch headquarters (state party HQ).