Donor reporting requirements for donees cover identification, donation type, receipt mode, and correction statements in prescribed form. Statement or correction statement to be filed by a donee under section 354(1) requires reporting of the donee's particulars, donor-wise donation details, and an undertaking as to truth, correctness, and later changes. The form captures identification, donation type, mode of receipt, and amount, allows alternative donor identification where PAN is unavailable, and permits separate rows for different donation types or modes. It may be filed in multiple and may contain pre-filled information.