Final Cover Election Expenditure - Election Commission of India

g. Besides, the Income Tax Department shall open Air Intelligence Unit in all airports ofthe poll bound state and keep strict vigil over the movement of cash through theaircrafts leading to or taking off the poll bound states. If any cash exceeding Rs. 10lakh is found in the airport, the Income Tax Department shall take steps to seize theamount under Income Tax laws. If it is not possible to seize the same under IncomeTax laws, then Income Tax Department shall pass on information to the CEO of thestate who shall examine whether any criminality is suspected and till such time, thecash may be detained at the airport. The CISF authorities will extend necessarycooperation in this regard.h. The Income Tax Department shall keep vigil over all the hotels and farm houses andcollect daily information from the hotel management/owners regarding any suspiciousmovement of cash/gifts. If any movement of cash of large amount is suspected, theIncome Tax Department shall take necessary action under Income Tax laws.i. The Income Tax Department shall keep vigil over the Financial brokers, Pawn brokers,hawala agents in the poll bound States. If large amount of cash is detected, necessaryaction under the Income Tax laws shall be taken.j. If any information as to distribution of cash or gifts is received by the Income TaxDepartment, it shall pass on the information immediately to the Flying Squad and theAssistant Director extend all help to the Flying Squad for seizure of the same. Ifcomplaint about availability of large amount of cash in a business premise or residenceis received, the Assistant Director will take necessary step, with the help of police andexecutive magistrate under the Income Tax laws. The DEO shall extend all securityrequired for the purpose. The secrecy of the destination shall be maintained, up to thestrike and within half an hour of the strike, the CEO/DEO shall be informed about theoutcome of the action.k. If large amount of cash withdrawal from the bank account by any person is reported bythe Bank, the DEO shall pass on the information to the Assistant Director of IncomeTax, who shall take necessary action under the Income Tax laws.l. Activity Report:The Activity Report shall be forwarded by the Asst./ Dy. Director of Income Tax asper the revised format (Annexure-24), to the DGIT (Inv)/ DIT(Inv) who will compilethe reports and send it to Election Commission every alternate day, with copy to CEO6. Maintenance of accounts by candidates:6.1. Procedure for maintaining accounts of election expenses by the contesting candidates:6.1.1. As per section 77 of the R.P.Act, 1951, every candidate during an election shall either byhimself or by his selection agent, keep a separate and correct account of all expenditure inconnection with the election, incurred or authorized by him or by his election agent betweenthe date on which he has been nominated and the date of declaration of the result thereof,both dates inclusive.35