49. Do candidates have to report on their election campaign finances?

Election Act, 2017.

Chapter VIII of Election Act, 2017 explains the reporting procedure of candidate campain procedure under section 132 and 134 ; 

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. 134. Return of election expenses.—(1) A contesting candidate, other than the returned candidate, shall submit the return of his election expenses on Form C within thirty days of the publication of the name of the returned candidate. (2) The return of election expenses of the returned candidate and a contesting candidate shall be submitted to the Returning Officer on Form C.