The Commission sought the assistance of the directorate of Income Tax department (investigation) for "election expenditure surveillance" in connection with the by elections, an official release said.
The Directorate's role was to provide assistance to conduct free and fair polls by controlling the role of "unaccounted funds in the process", it said.
As part of the initiative, a 24x7 control room with a toll free number, fax and e-mail to receive complaints or information from the public has been set up, the release said.
The R K Nagar seat fell vacant after the death of former Chief Minister J Jayalalithaa on December 5, 2016.