Donation reporting rules require Form No. 15 and donor certificates for tax deduction eligibility. Deduction for donations to a research association, university, college, other institution, or company is available only if the recipient prepares Form No. 15, furnishes it to the prescribed income-tax authority, and issues Form No. 16 to the donor stating the donation amount. Donations of the same nature received from a person during the tax year must be aggregated for reporting, and jointly recorded donations must be attributed proportionately or equally if no proportion is specified. Form No. 15 is subject to verification, and both forms must be furnished by 31 May after the tax year.