{"id":"v3-political-finance-records","title":"Political finance: record types and dated source events","description":"A source-navigation and interpretation asset, not a donor/party money dataset.","asset_type":"reference_table","synthetic":false,"is_live":false,"checked_at":"2026-10-14","reference_period":"Selected 2023–2024 source events; record-specific periods must be checked","source_ref_ids":["v3-finance-records","v3-candidate-expenses","v3-bonds-disclosed","v3-bonds-court","v3-bonds-allegations"],"limitations":["No donor totals, party rankings, suspicious-transaction matching or guilt scores are generated.","The three source events are selected historical context, not a complete chronology or live case-status tracker.","No underlying party filing or electoral-bond transaction file is represented as audited."],"tables":[{"id":"record-types","title":"Financial records and their limits","columns":["record_type_id","record_type","scope","does_not_establish","reference_period","source_ref_id","source_url","source_locator","published_at","checked_at"],"rows":[{"record_type_id":"party_contribution_report","record_type":"Party Contribution Report","scope":"Contributions disclosed by a party for its reporting period","does_not_establish":"Not automatically total income, all funding flows or proof that a donor influenced a decision.","reference_period":"As specified by the individual filing or historical disclosure","source_ref_id":"v3-finance-records","source_url":"https://www.pib.gov.in/PressReleasePage.aspx?PRID=1937050","source_locator":"Announcement identifying Contribution Reports, Audited Annual Accounts and Election Expenditure Statements","published_at":"2023-07-03","checked_at":"2026-10-14"},{"record_type_id":"party_audited_accounts","record_type":"Party Audited Annual Accounts","scope":"Financial accounts for the party’s financial year","does_not_establish":"Accounting categories differ from contribution reports and election-period spending; inspect the actual filing.","reference_period":"As specified by the individual filing or historical disclosure","source_ref_id":"v3-finance-records","source_url":"https://www.pib.gov.in/PressReleasePage.aspx?PRID=1937050","source_locator":"Announcement identifying Contribution Reports, Audited Annual Accounts and Election Expenditure Statements","published_at":"2023-07-03","checked_at":"2026-10-14"},{"record_type_id":"party_election_expenditure","record_type":"Party Election Expenditure Statement","scope":"Party reporting for a specified election","does_not_establish":"Not the same reporting entity or period as an individual candidate’s expense account.","reference_period":"As specified by the individual filing or historical disclosure","source_ref_id":"v3-finance-records","source_url":"https://www.pib.gov.in/PressReleasePage.aspx?PRID=1937050","source_locator":"Announcement identifying Contribution Reports, Audited Annual Accounts and Election Expenditure Statements","published_at":"2023-07-03","checked_at":"2026-10-14"},{"record_type_id":"candidate_expense_account","record_type":"Candidate election-expense account","scope":"Candidate-level records under RPA sections 76–78, scoped to Lok Sabha and Assembly elections","does_not_establish":"Verify the specific account and election instructions; no ceiling or filing deadline is supplied here.","reference_period":"As specified by the individual filing or historical disclosure","source_ref_id":"v3-candidate-expenses","source_url":"https://www.ceo.kerala.gov.in/ceokerala/backend/public/uploads/pdfs/representation-of-the-people-acti-1951.pdf#page=38","source_locator":"Sections 76–78, PDF pages 38–39: scope, candidate accounts and lodging","published_at":null,"checked_at":"2026-10-14"},{"record_type_id":"electoral_bond_disclosure","record_type":"Historical electoral-bond disclosure","scope":"Data ECI announced it uploaded as received from SBI","does_not_establish":"Not all political finance and not proof of a quid pro quo; underlying transaction files were not reconstructed here.","reference_period":"As specified by the individual filing or historical disclosure","source_ref_id":"v3-bonds-disclosed","source_url":"https://www.pib.gov.in/PressReleasePage.aspx?PRID=2015989","source_locator":"21 March 2024 notice: SBI data uploaded as received, pursuant to court directions","published_at":"2024-03-21","checked_at":"2026-10-14"}],"row_count":5,"csv_path":"content/csv/v3-political-finance-records--record-types.csv"},{"id":"events","title":"Selected historical source events","columns":["event_date","event","interpretation_limit","source_ref_id","source_url","source_locator","published_at","checked_at"],"rows":[{"event_date":"2023-07-03","event":"ECI announced an online filing facility for three party financial-report categories.","interpretation_limit":"Does not establish the completeness of any individual party filing.","source_ref_id":"v3-finance-records","source_url":"https://www.pib.gov.in/PressReleasePage.aspx?PRID=1937050","source_locator":"Announcement identifying Contribution Reports, Audited Annual Accounts and Election Expenditure Statements","published_at":"2023-07-03","checked_at":"2026-10-14"},{"event_date":"2024-03-21","event":"ECI announced it uploaded SBI electoral-bond data as received pursuant to court directions.","interpretation_limit":"Disclosure event, not an independent transaction audit.","source_ref_id":"v3-bonds-disclosed","source_url":"https://www.pib.gov.in/PressReleasePage.aspx?PRID=2015989","source_locator":"21 March 2024 notice: SBI data uploaded as received, pursuant to court directions","published_at":"2024-03-21","checked_at":"2026-10-14"},{"event_date":"2024-08-02","event":"Supreme Court order distinguished the earlier scheme-invalidity judgment from petitions seeking investigation and discussed ordinary remedies.","interpretation_limit":"Not a finding that every donation was criminal or that every transaction was cleared; not a complete case chronology.","source_ref_id":"v3-bonds-court","source_url":"https://api.sci.gov.in/supremecourt/2024/17622/17622_2024_1_30_54391_Order_02-Aug-2024.pdf#page=1","source_locator":"Opening recap of the 15 February 2024 judgment and paragraphs 15–17 on Article 32 intervention","published_at":"2024-08-02","checked_at":"2026-10-14"}],"row_count":3,"csv_path":"content/csv/v3-political-finance-records--events.csv"}],"schema_version":"1.0.0","country":"IN","version":"3.0.0","definitions":{},"calculations":[],"human_reviewed":false,"review_method":"Source passages/tables inspected by assistant; transcription and arithmetic validated locally. Not an independent audit.","published_at":null,"geography":"India","row_count":8}