September 4, 2016
Transparency guidelines by ECI – directions to Chief Electoral Officers dated 14 October 2014
ELECTION COMMISSION OF INDIA
Nirvachan Sadan, Ashoka Road, New Delhi — 110001
No.76/PPEMS/Transparency/2014 Dated: 14th October, 2014
To The Chief Electoral Officers of All States and UT’s.
Subject: Guidelines on transparency and accountability in- party funds and election expenditure – submission of reports by unrecognized political parties — regarding.
I am directed to refer the Commission’s letter of even No. dated 29th August, 2014 on the subject cited and to state the recognized political parties shall file all reports, namely, (a) the contribution reports in Form 24A, (b) the Audited Annual Accounts, with Auditor report and (c) the Election Expenditure Statements, with the Election Commission of India and the unrecognized parties shall file the same with the Chief Electoral Officers (CEO) of the respective states (i.e. the state where the party Head Quarters is situated) in the prescribed time and manner. The above mentioned guidelines are applicable to all political parties with effect from 1st October, 2014. (Copy enclosed)
- In view of the above I am directed to request you to bring it to the notice of all such unrecognized political parties having their Head Quarters/official address for correspondence in the state, as per the Commission’s Symbol Order notification, to submit the requisite repOrts in the office of the CEO. (A copy of the Commission’s Symbol Order Notification dated 10.03.2014, amendment notification dated 16.09.2014 and letter No. 56/2014/PPS-II dated 26.09.14 are enclosed herewith for ready reference).
- On receipt of the reports from the State level unrecognized political parties, the following procedure shall be followed by CEO office:
(i) Scanned copies of the contribution reports, Annual audited accounts and Statements of election expenditure shall be uploaded on the websites of CEOs of the respective states, within 3 days of receipt of the same for viewing by the public. This should be done under the heading “Reports and Accounts statements of State level Political parties”, with links from “current news.”
(ii) The list of reports/statements filed by the unrecognized political parties Shall be compiled and uploaded on the CEO’s website within 24 hrs of the due date, as per proforma enclosed herewith (Annexure- A,B,C). The list shall be periodically updated by the CEO office, within 3 days of receipt statement/report from any political party. The status report should have links to the scanned copy of the concerned party’s report/statements.
(iii) The last date’s for filling of reports/statements by political parties are as under:
- Contribution reports- 30th September every year or such date, as extended by CB DT, for filing Income Tax Return.
- Annual Audited account- 31st October every year.
- Statement of election expenditure- within 75 days of completion of Assembly election and 90 days of completion of Lok Sabha election.
(iv) In case of default in filling the reports/statements, it should be brought to the notice of the political parties concerned, by writing a letter to that effect and the letter should also be put on the website of CEO.
(v) A copy of the contribution report, shall be forwarded to the Principal Chief Commissioner of Income Tax of the state concerned mentioning the date of submission of such report by the political party. The parties which have not submitted the contribution report in time shall be processed by the Income Tax Department, for denial of tax benefit in accordance with Section- 29 C of the R.P. Act. 1951.
(vi) The contribution report shall also be forwarded to Ministry of Home Affairs, Government of India for scrutiny and action by that Ministry about any donation received from foreign sources, as defined under clause (j) of Section 2 of Foreign Contribution (Regulation) Act, 2010.
(MALAY MALLICK). UNDER SECRETARY
Copy to: Director (IT) to facilitate the proposed changes in the website of CEO’s and ECI.