Overview

• India's main opposition Congress party reports its bank accounts have been frozen by the Income Tax Department ahead of the general elections, sparking allegations of political targeting.
• The Income Tax Appellate Tribunal has granted the Congress party temporary access to its accounts until a hearing on February 21, following a legal appeal.
• The freezing of accounts is linked to a tax demand of Rs 210 crore ($25.3 million) for the late filing of income tax returns for the 2018-19 financial year.
• Critics accuse Prime Minister Narendra Modi's government of using state machinery to suppress opposition voices, a claim the government denies.
• The Supreme Court's recent ruling declaring the electoral bond scheme unconstitutional adds to the controversy surrounding election funding and political fairness.