This document serves as a guideline for presiding officers and polling officers in India, detailing their responsibilities during elections, including compliance with legal mandates and COVID-19 protocols. It emphasizes that the manual is not a substitute for the presiding officer’s handbook and highlights the importance of thorough training and familiarity with relevant electoral laws. Additionally, it outlines procedures for conducting polls, handling voter identification, and ensuring a secure voting environment while maintaining social distancing and sanitation measures.