New Delhi

Five national parties -- BSP, NCP, CPM, and -- have declared total of Rs 200.76 crore for 2015-2016 but nearly 40 per cent of this amount remained unspent, says a report. 

and have not yet submitted their audited reports to the Commission even after six months from the due date for submission, Association for Democratic Reforms

(ADR) said in its report released today. 

"The due date for submission of annual audited accounts for the parties was October 31, 2016. AITC, CPM and were the only three national parties to submit the audit reports on time," the Delhi-based think-tank said. submitted its audited report on November 17 -- 16 days after the due date for submission, while submitted its report on March 1, four months after the due date. 

Total declared expenditure of national parties was Rs 122.39 crore during 2015-16. 

Among the parties, has declared a total of Rs 47.38 crore during 2015-16, but spent only 25 per cent (Rs 11.90 crore) of the total income, the report said adding AITC declared a total of Rs 34.57 crore and spent 39 per cent (Rs 13.35 crore). 

is the only party which has spent 19 per cent more than its total during 2015-16. While the party's was Rs 9.14 crore, it incurred a total expenditure of Rs 10.84 crore. 

CPM has the highest amongst the national parties with a total of Rs 107.48 crore during 2015-16. This forms 53.34 per cent of the total of national parties together during 2015-16. 

has declared second highest of Rs 47.38 crore, which is 23.60 per cent of the total of the five national parties. 

On the other hand, declared the least of Rs 2.176 crore, a mere 1.08 per cent of the total of all the five parties during 2015-16. 

The total of during 2014-15 was highest among all national parties. The party had declared a total of Rs 970.43 crore but is yet to submit its copy of Tax returns for 2015-16 to the ECI, ADR said. 

of INC was second highest during 2014-15 at Rs 593.31 crore but it is also yet to submit a copy of its IT returns with the ECI. 

Between 2014-15 and 2015-16, the of AITC increased 180.68 per cent (Rs 22.26 crore) from Rs 12.32 crore during 2014-15 to Rs 34.58 crore during 2015-16, while that of increased 17.93 per cent (Rs 33 lakh) from Rs 1.84 crore to Rs 2.17 crore. 

The report further said that between 2014-15 and 2015-16, the of decreased by 86.49 per cent (Rs 58.51 crore) from Rs 67.65 crore during 2014-15 to Rs 9.14 crore during 2015-16, while that of decreased by 57.68 per cent (Rs 64.58 crore) from Rs 111.96 crore to Rs 47.38 crore. 

Total of political parties from known donors was Rs 4.75 crore, which is 2.37 per cent of the total of national parties during 2015-16, ADR said. 

It also noted that total of political parties from other known sources (sale of assets, membership fees, bank interest, sale of publications, party levy) was Rs 134.35 crore or 66.92 per cent of total  

Besides, total of political parties from unknown sources (specified in I-T returns whose sources are unknown), for 2015-16 is Rs 61.66 crore, which is 30.71 per cent of the total of the parties from all over the country. CPM received Rs 45.14 crore from unknown sources and AITC Rs 9.72 crore, it said. 

Among unknown sources of funding, maximum funds were collected under voluntary contributions by the five national parties during 2015-16. A total of Rs 37.56 crore was collected under voluntary contributions which formed 60.92 per cent of the total from unknown sources. 

The second most preferred unknown source of funding was miscellaneous under which the national parties collected a total of Rs 15.89 crore, 25.77 per cent of their total from unknown sources during 2015-16. 

has not declared any under voluntary contributions, miscellaneous or any collection from sale of coupons and publications. 

National parties have declared donations or contributions as one of their three main sources of 

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