The BJP registered the maximum income of Rs 570.86 crore and expenditure of Rs 438.8 crore during 2015-16, despite being in Opposition during the period.

This was revealed in a joint report released by the Association of Democratic Reforms and Bihar Election Watch on Friday. It also says the LJP did not receive a single donation above Rs 20,000, as declared in income tax (I-T) returns, while the RJD and RLSP did not file I-T returns for 2015-16. "The report takes time because we have to file an application under RTI and parties file I-T returns late," said Rajiv Kumar of the Bihar Election Watch. The report is Bihar-specific.

The Congress showed an income of Rs 261.56 crore and expenditure of Rs 193.36 crore. The ruling JDU showed an income of Rs 6.58 crore and expenditure of Rs 23.46 crore.

The BJP received over 93 per cent of its funds through voluntary contribution. Elections and publicity accounted for 72 per cent of expenses by five of eight parties. The BJP incurred 83 per cent of its expenses under this head and the Congress 27 per cent. The BJP received Rs 26.48 lakh through 27 donations and the JDU Rs 16.55 lakh through 11 donations. The LJP did not receive a single donation of Rs 20,000 or more in Bihar; BSP and NCP declared no donations from Bihar. The LJP showed over Rs 88 lakh in donations across India except Bihar.

The JDU received only 8.52 per cent of its donations from Bihar. The BJP and JDU were the only parties that showed donations from corporate houses. Many donations did not carry PAN details. Thus, the source of almost 80 per cent of parties' funding is unknown. The report noted lack of enthusiasm by parties to maintain transparency in funding. It advocated for making names of donors open to public scrutiny and said parties must provide information about their finances under RTI Act.

Asked about the issue, RJD state chief Ram Chandra said: "The party's state president does not know everything. But since you have brought it to my notice, I'll look into it."