The Election Commission will deploy about 400 expenditure observers, drawn from the IRS and other central services, to check use of black money and other illegal inducements in the Assembly polls in five states. Officials said while 200 observers will be drawn from the Income Tax department stream of the Indian Revenue Service, 150 are from the Central Excise and Customs department of the IRS and about 50 more from other central services. The EC, they said, has had preliminary briefing sessions with these observers and allocation of the state and constituency to each officer has been made.