The Election Commission has directed candidates contesting the Tamil Nadu Assembly elections to submit details of their income sources and five years of income-tax return information, including for their spouses and dependents.

Polling in Tamil Nadu is scheduled for April 23. Nomination filing will begin on March 30 at 11 am, and the Commission has said candidates will have only four days to file their papers due to intervening holidays.

According to the Commission, candidates must attach five-year income-tax return details with the nomination. If income tax has not been paid, it must be clearly stated. Any pending criminal cases must be disclosed, along with information on convictions or outcomes in cases.

Candidates have also been asked to declare assets such as cash in hand, bank balances, investments, vehicles, gold and silver, and details of land and houses. If they own a ship, boat or helicopter, the registration number must be provided, and the Commission has sought an explanation of how the candidate and related persons earned their income.