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The announcement came hours after TMC leader and West Bengal Chief Minister Mamata Banerjee declared to go at it alone in the general election.
The TMC's offer of two seats based on Congress's 2019 Lok Sabha election performance was deemed insufficient.
Neither Banerjee nor any representative of the West Bengal government or the party will be present at the programme scheduled on January 22.
Mamata Banerjee and Arvind Kejriwal proposed the Congress chief's name.
The alliance will focus on fighting against the ideology of the BJP and addressing issues such as unemployment and wealth disparity, the leaders said.
It is the first time the West Bengal chief minister has cleared the air on TMC's stand over opposition unity.
She also took a dig at the Left government in Kerala for not adopting similar measures.
Out of the 30 CMs analysed, 29 (97 per cent) are crorepatis with the average assets being Rs 33.96 crore for every CM, the ADR said.
The oath of office was administered to him by Chief Justice of Calcutta High Court Prakash Shrivastava in the presence of Chief Minister Mamata Banerjee.
An ED source confirmed the raid, but refused to cite the reason for this development.
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