SOP issued for verification of assets declared by candidates during elections, Income-Tax departments tells Madras High Court

The Income Tax department on Monday (April 20, 2026) informed the Madras High Court of a Standard Operating Procedure (SOP) having been issued by the Central Board of Direct Taxes for verification of the assets declared by candidates contesting in Lok Sabha and Legislative Assembly elections.

Appearing before Chief Justice Sushrut Arvind Dharmadhikari and Justice G. Arul Murugan, Additional Solicitor General AR.L. Sundaresan, assisted by I-T department senior standing counsel A.P. Srinivas, said, the SOP requires the department to verify the election affidavits after the declaration of the results