At the district level for the Election Commission of India, the District Collector acts as the District Election Officer. This officer supervises the election process in the district. Meanwhile, the Returning Officer is responsible for the conduct of elections in a particular parliamentary or assembly constituency within the district. The Returning Officer oversees the polling, counting, and validity of ballot papers and election procedures in their constituency

. In summary:

• District Election Officer: District Collector (supervises the overall election process at the district level).
• Returning Officer: Usually the District Magistrate or Sub-Divisional Magistrate, responsible for conducting elections in a specific constituency within the district

The Returning Officer is the statutory authority for the election process in the constituency and is appointed by the Election Commission in consultation with the state government