Report No. 244
VI. Consequences upon Filing of False Affidavits
A. Rationale
A candidate to any National or State Assembly elections is required to furnish an affidavit, in the shape of Form 26 appended to the Conduct of Election Rules, 1961, containing certain information regarding their assets, liabilities, and criminal proceedings against them, if any. Specifically, the following information is required under Form 26 read with Rule 4A of the Conduct of Election Rules:
(i) In case the candidate is accused of any offence punishable with two years or more, and charges have been framed by the Court, information such as the FIR No., Case No. and the date of framing of charges;
(ii) Details of conviction in any case not included in Section 8 of the RPA, where the sentence was for one year or more;
(iii) PAN Number and status of filing of Income Tax Return for the candidate, spouse and dependents;
(iv) Details of movable and immovable assets the candidate, spouse and all dependents;
(v) Details of liabilities of the candidate to public financial institutions or to the government; and
(vi) Details of profession or occupation and of educational qualifications.