Income Tax officials on Sunday raided 50 locations across the country including residences and offices of aides of Madhya Pradesh Chief Minister Kamal Nath in the state and other parts.

Sources in the Income Tax Department said that searches were being conducted at 50 locations. "Searches underway at locations of MP Chief Minister's OSD, Ratul Puri, Amira Group. Searches also underway in Bhoola, Indore, Goa and 35 locations in Delhi. More than 300 I-T officials conducting the searches," sources said.

Raids were underway at Bhopal residence and Indore office of Praveen Kakkar, OSD to Kamal Nath.

Pictures provided by Income-Tax sources showed cash recovered during a raid at residential premises of one Prateek Joshi in Bhopal.

This comes two days before Kamal Nath and his son Nakul will file their nominations together on April 9 for the Assembly bypoll and Lok Sabha elections respectively in Chhindwara.

The Madhya Pradesh CM has represented Chhindwara, over 300 kilometres from here, nine times.

The father-son duo would lead a procession in an open vehicle from Shyam Talkies area on April 9 to file their nominations, Deepak Saxena, former Chhindwara MLA and a close confidante of Kamal Nath, told PTI over phone.

Nath (73), who is also MP Congress president, is contesting the Chhindwara bypoll as he needs to get elected to the Madhya Pradesh Assembly within six months of being sworn in to continue as state CM.

Nath was sworn in as MP CM in December last year.

Nath had not contested the Assembly polls in November last year in which the Congress ended the BJP's 15-year rule in MP.

To facilitate Nath's entry into the MP House, Saxena had resigned as Chhindwara MLA.

Nath's son Nakul (44), a Boston University graduate, is contesting the Lok Sabha polls from Chhindwara constituency for the first time.

Elections in Madhya Pradesh will be held in four phases - April 29, May 6, May 12 and May 19. Counting of votes will take place on May 23.

(With PTI, ANI inputs)