Swamy said this is utter hypocrisy because Congress president Sonia Gandhi and party vice-president Rahul Gandhi are presently out on bail.
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"They have been proved prima facie guilty of cheating, criminal misappropriation, fraud, conspiracy. And they had to come to court to get bail and give surety and today they are talking about Amitabh Bachchan because there is some enquiry going on," Swamy told ANI.
"Enquiry is going on against so many people. This does not mean that they will be presumed guilty, not even prima facie guilty. So, how can the Congress talk when their own leaders are out on bail?" he added.
The Congress on Wednesday questioned Centre's decision of selecting the megastar to host the show, likely to be attended by Prime Minister Narendra Modi, and said this step might send wrong signals to the investigating agencies probing the Panama paper leaks.
"We have no objection to Amitabh Bachchan hosting the NDA programme, but what signal will it send to investigation agencies?" said Congress spokesperson Randeep Surjewala.
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The Bollywood megastar's son and actor Abhishek Bachchan, however, downplayed the entire controversy yesterday and said that his father would be hosting only a part of the event where he would be talking about educating the girl child.
"He (Amitabh Bachchan) is not hosting any political event. He is part of a function and is talking about educating girl child and I think that's not a political event," he said.
The five-hour long event beginning at 5 p.m. at the iconic India Gate on May 28 will highlight the achievements of the BJP-led NDA regime in the last two years in office.
Reports, however, not suggest that actor R. Madhavan and not Amitabh Bachchan will be hosting the event.