Donation reporting and donor certification under tax exemption rules require annual electronic filing, verification, and timely Form 10BE issuance. Rule 18AB sets out the filing and certification mechanism for donations reported under section 80G and section 35. Reporting persons must furnish Form No. 10BD annually, electronically and in the prescribed manner, with verification, aggregation, attribution of donations, and correction statement procedures governed by the Systems authority. The reporting person must also issue Form No. 10BE to the donor, and both forms are due on or before 31 May following the financial year in which the donation is received.