Obstacles to election work of opposition parties

There are claims that the BJP is deliberately trying to silence the opposition parties as the parliamentary elections draw near. Numerous criticisms have been made, particularly in relation to the Congress party's bank accounts being frozen.
The Income Tax Department froze the Congress party's four bank accounts a few days ago, claiming they owed the government Rs 200 crore in unpaid taxes. The Enforcement Department has reminded the Congress that they owe them Rs. 1700 in taxes. This action has drawn harsh criticism from Congress as "tax terrorism."The Congress party has embarked on a nationwide protest against the Income Tax Department.
Notice has been sent not only to the Congress Party but also to the Communist Party of India. A notice has been sent to pay a penalty of Rs 11 crore for filing income tax using an old PAN card. Also notice has been given to the Trinamool Congress party following the Communist Party of India.But the BJP has defaulted to the tune of Rs 42 crore but the Income Tax department did not impose any penalty on the party. The Congress is also questioning whether  the Income Tax Department is not aware of the BJP's violation. Besides this, the arrest of Delhi Chief Minister Arvind Kejriwal and the freezing of the Congress party's bank accounts during the election have drawn attention from around the globe. Germany's and United States’ governments are crucial. The UN declared that India will hold free and fair elections. The congregation is required to declare their faith in a particular circumstance.
Democracy is the basis of elections. As a result, the nation's citizens are worried that the steps taken to weaken the opposition parties—particularly their financial resources will set off an authoritarian trend at a time when the election is declared and the campaign picks up steam. The political efforts of the parties led by Chief Ministers remain unhindered even in cases where their arrests are lawfully justified. How therefore can the opposing parties fully demonstrate their power? How does democracy prosper?
There are numerous election-related conduct guidelines. Are these kinds of election-related tactics meant to silence the opposition parties? It is currently a subject of conversation among the nation's citizens. 
If IT and enforcement actions against political parties are postponed until after the elections, what will be lost? Nobody can dispute the necessity of a code of conduct that forbids income tax, enforcement, and CBI operations. 
At the very least, such tactics to deny opposition parties funding during elections ought to end. That will make electoral democracy stronger!