Final Cover Election Expenditure - Election Commission of India

5.11.1. Monitoring by the Income Tax Department:All Airports in the state, major Railway Stations, Hotels, Farm Houses, Hawala Agents,Financial Brokers, Cash Couriers, pawn brokers and other suspicious Agencies/ personsused for movement of undisclosed cash should be kept under close surveillance andnecessary action taken as per the provisions of Income Tax Act. For this purpose, servicesof the officers and officials under the supervision of Director General of Income Tax of thestate are requisitioned by the Commission to keep close surveillance over ostentatiousexpenditure and movement of undisclosed cash and other goods. The placements of officersof Investigation Directorate is to be done in such a manner that all districts in the state arecovered during the election immediately after the press announcement of elections.5.11.2. The Director General of Income Tax (Inv) will ensure opening of a Central Control Room,preferably in the State capital with 24 x 7 call centre facility and toll free number forreceiving complaints or information regarding movement of cash or other items suspected tobe used for bribing of votes. If the Investigation Directorate, on the basis of information orcomplaint, decides to conduct independent enquiry/search against any person, suspected tohave large amount of cash during election process, the DEO will provide the securitypersonnel and a Magistrate for immediate action. After striking at the place, the DEO willbe informed about the details of persons/places searched by the Investigation Directorate etc.5.11.3. The Financial Intelligence Unit, India shall extend necessary cooperation to the Income TaxDepartment in specific cases in sending information on suspicious transactions reports andabout withdrawal of cash exceeding specified limits from any Bank Account maintainedwithin the respective States going for polls. The State level Nodal Officer of Police will alsopass on the information regularly.5.11.4. Besides the above, the Investigation Directorate and Financial Intelligence Unit (FIU), Govt.of India will download from ECI website the copies of affidavits declaring assets andliabilities by the candidates. The FIU will also verify the information available with thempertaining to the candidates and send the report to the DGIT (Inv) of the State throughCBDT. The Investigation Directorate will also verify the information available with theIncome Tax Department and where any suppression of information about assets or liabilityor pending dues are noticed, the report shall be sent to the Commission. In any case, theinvestigation report regarding the assets should be sent not later than 6 months from the dateof poll.5.11.5. If any information pertaining to election expenses is gathered by the InvestigationDirectorate either during the election campaign or in course of their independentinvestigation of any person including the case of the candidates, either before or after theelection, it should be reported to the Commission.5.11.6. Besides the above, the Investigation Directorate of Income Tax Department shall report tothe Commission about the political parties which are taking donations and enjoying taxexemptions in the poll bound states without filing the statutory returns within 2 weeks ofPress announcement of elections.33