Five out of seven national parties have declared a total income of Rs 2.99 billion during 2016- 17, with the BSP showing the highest income of Rs 1.73 billion, says a report by Association for Democratic Reforms (ADR).The BJP and the Congress have not yet submitted their audited reports to the ECI, more than three months after the due date for submission, the report which was released today said.The due date for submission of annual audited accounts for the parties was October 30, 2017.The Bahujan Samaj Party (BSP), the Communist Party of India (Marxist) (CPM) and the All India Trinamool Congress (AITC) submitted their audit reports on time, while the Communist Party of India (CPI) submitted its report 22 days after the due date for submission.The NCP submitted its audited report on January 19, 2018, more than two months after the due date for submission."The BSP has shown the highest income amongst the national parties with a total income of Rs 1.73 billion during 2016-17. This forms 57.95 per cent of the total income national parties, together during 2016-17," Delhi-based think-tank ADR said.The CPM declared the second highest income of Rs 1 billion which forms 33.47 per cent of the total income of the five national parties, while the CPI declared the least income of Rs 20.7 million which forms a mere 0.69 per cent of the total income of these parties during 2016-17.The BSP declared a total income of Rs 1.73 billion during 2016-17, but spent only 30 per cent (Rs 518.3 million) of the total income, the report, which analysed the total income and expenditure incurred by the national parties during 2016-17, as declared in their IT returns submitted to the ECI, said.AITC declared a total income of Rs 63.9 million during 2016-17, but spent an excess of Rs 178.7 million (280 per cent) over total income.

NCP also incurred an excess expenditure of Rs 77.3 million over its total income of Rs 172.3 million, during 2016-17.The income of BJP during 2015-16 was the highest among all the national parties. The party had declared a total income of Rs 5.7 billion but is yet to submit its copy of Income Tax returns for 2016-17 to the Election Commission of India, ADR said.Income of INC was the second highest during 2015-16 with Rs 2.61 billion but the party is also yet to submit a copy of its IT returns with the ECI for FY16-17, the report added.Between 2015-16 and 2016-17, the income of BSP increased by 266.32 per cent from Rs 473.8 million during 2015-16 to Rs 1.73 billion during 2016-17, while the income of NCP increased by 88.63 per cent from Rs 91.37 million to Rs 172.35 million.The report further noted that between 2015-16 and 2016- 17, the income of the AITC decreased by 81.52 per cent from Rs 345.78 million to Rs 63.9 million, while the income of the CPM decreased by 6.72 per cent from Rs 1.07 billion to Rs 1 billion.National parties have declared donations/contributions as one of their three main sources of income the BSP- Rs 752.6 million, the CPM- Rs 367.27 million, the NCP Rs 66.2 million and the AITC- Rs 21.7 million, it said.Grant/donations/contributions of Rs 752.6 million declared by BSP forms 43.36 per cent of the total income of the party during 2016-17. Declaration of Rs 96.66 million under collection by issuing coupons/sale of publication by NCP forms the top most income of the party, contributing 55.95 per cent of the total income of the party during 2016-17.The maximum expenditure for the CPM has been towards administrative and general expenses which amounted to Rs 412.3 million followed by expenses towards employee cost Rs 299.1 million.The BSP spent the maximum of Rs 409.7 million on election expenditure followed by expenditure of Rs 108.09 million on administrative and general expenses.The AITC declared to have spent 95.34 per cent of its total expenditure during 2016-17 on election expenditure (Rs 231.29 million) while the NCP spent 47.78 per cent of its total expenditure on administrative and general expenses (Rs 119.29 million).