Deduction eligibility now requires prescribed reporting and donor certificate; prior notifications need timely intimation to remain valid. Amendment to section 35 conditions entitlement to deduction on prescribed compliance: prior notifications are deemed withdrawn unless the research association, university, college, other institution or specified company makes an intimation in prescribed form to the prescribed income-tax authority within three months, whereupon the notification is valid for a consecutive five assessment year period beginning with the assessment year commencing on or after 1 April 2021. Sub-section (1A) requires preparation and delivery of a prescribed statement (with correction statement allowed) to the prescribed authority and furnishing a prescribed certificate to the donor specifying the donation amount and particulars within prescribed time.