Section 77 in The Representation Of The People Act, 1951.
77. Account of election expenses and maximum thereof.
Every candidate at an election shall, either by himself or by his election agent, keep a separate and correct account of all
expenditure in connection with the election incurred or authorized. by him or by his election agent between 1[ the date on which he has been nominated]. and the date of declaration of the result thereof, both dates inclusive. 2[ Explanation 1.- Notwithstanding any judgment, order or decision of any court to the contrary, any expenditure incurred or authorized in connection with the election of a candidate by a political party or by any other association or body of persons or by any individual (other than the candidate or his election agent) shall not be deemed to be, and shall not ever be deemed to have been, expenditure in connection with the election incurred or authorized by the candidate or by his election agent for the purposes of this sub- section. Provided that nothing contained in this Explanation shall affect. by the election of a candidate to the House of the People or by the election of a candidate to the House of the People or to the Legislative Assembly of a State has been declared void or set aside before the commencement of the Representation of the People (Amendment) Ordinance, 1974 ;
any judgment, order or decision of a High Court whereby the election of any such candidate has been declared void or set aside before the commencement of the said Ordinance, if no appeal has been preferred to the Supreme Court against such judgment, order or decision of the High Court before such commencement and the period of limitation for filing such appeal has expired before such commencement. 4[ 3[ Explanation 3.- For the removal of doubt, it is hereby declared that any expenditure incurred in respect of any arrangements made, facilities provided or any other act or thing done by any person in the service of the Government and belonging to any of the classes mentioned in clause (7) of section 123 in the discharge or purported discharge of his official duty as mentioned in the proviso to that clause shall not be deemed to be expenditure in connection with the election incurred or authorized by a candidate or by his election agent for the purposes of this subsection.]
The account shall contain such particulars, as may be prescribed.
The total of the said expenditure shall not exceed such amount as may be prescribed.