Certificate of donation framework records donor details, donation type and deduction eligibility through a prescribed reporting form. Form No. 114 prescribes a certificate of donation for reporting the donee's particulars, donor identification details, amount received, financial year of receipt, type of donation and the deduction-linked section. It also requires verification by the authorised signatory and includes notes on names, addresses, identification numbers, categories of donation, pre-filled information and entry of amounts in rupees unless otherwise stated.