53. Must reports from political parties and/or candidates include information on itemized income?

s23, Election Offences Act 1954

23. (1) Within thirty-one days after the date of publication of the result of an election in the Gazette every candidate at that election or his election agent shall deposit with the State Elections Officer a true return, in this Act referred to as the “return respecting election expenses,” in Form B in the First Schedule,
containing detailed statements as respects that candidate of— 

(a) (Deleted by Act A5);
(b) (Deleted by Act A5);
(c) the disputed claims so far as the candidate or his election agent is aware;
(d) all unpaid claims, if any, of which the candidate or his election agent is aware in respect of which application has been made or is about to be made to an Election Judge or Judge of the High Court; (e) all money, securities and other valuable consideration received by or promised to the candidate or his election
agent from or by any other candidate or person for the purpose of expenses incurred or to be incurred on account or in respect of the management of the election, naming every person from whom the sum may have been received or by whom such sum may have been promised, showing as to each sum whether it was received as contribution, loan, deposit or otherwise; (f) the amount of expenses, if any, incurred by any person authorized by the candidate or his election agent under subsection 15A(1). (2) The return respecting election expenses shall be signed by the candidate or his election agent and shall be accompanied by a statement made by the candidate and his election agent, which shall be respectively in Forms C and D in the First Schedule and
shall be on oath before the Chairman or a member of the Election Commission, a Magistrate, a Justice of the Peace, a Commissioner for Oaths, or the State Elections Officer: Provided that where the candidate has named himself as election agent under subsection 12(2) such statement shall be made only in Form C of the First Schedule. (3) If the said return and statements are not transmitted before the expiration of the time limited for the purpose, the candidate
shall not after the expiration of such time sit or vote until either such return and statements have been transmitted or until the date of the allowance of such authorized excuse for failure to transmit the same as in this Act mentioned and if he sits or votes in contravention of this Act, he shall be liable on conviction, to a penalty of one thousand ringgit for every day on which he so sits or votes.
(4) If any candidate or election agent fails to comply with the requirements of subsection (1) or (2) he shall be guilty of an illegal practice and this section shall be in addition to and not in derogation of section 11