Filing of prescribed donor statement and issuance of donor certificate require electronic submission, verification and timely delivery. Reporting persons must submit a Statement of particulars electronically in Form 10BD and have it verified by the person authorised to verify the return; they must issue donor certificates in Form 10BE. The Principal Director General/Director General of Income-tax (Systems) is the prescribed authority to specify data structures, submission, verification and correction procedures, and to administer security, archival and certificate generation through the designated web portal. Donations must be aggregated by donor and attribution rules applied where gifts are recorded in multiple names.