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- Election commission has announced that all candidates in the upcoming Lok Sabha election will have to declare (a) their income tax returns (ITRs) of past five years (b) details of foreign assets held by them and (c)Permanent Account Number(PAN) as per the Conduct of Election(Amendment) Rules 2019 notified by the Ministry of Law and Justice.
- Foreign assets means ‘details of all deposits or investments in foreign banks and any other body or institution abroad and details of all assets and liabilities in foreign countries’.
- The disclosure will not be limited to the candidate, but also cover the spouse,dependents and Hindu undivided family(HUF).HUF consists of all individuals who are lineally descended from a common ancestor and also comprises of unmarried daughters.
- Earlier, candidate used to disclose only the last IT return of self,dependents and spouse and there was no column asking them to share the details of foreign assets.
- Further,he is also required to file an affidavit which carries details about his/her assets, liabilities, educational qualification and criminal antecedents.
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