Donation deduction compliance requires yearly statement filing, donor certification, aggregation rules, and timely furnishing of prescribed forms. Deduction for sums paid to a research association, university, college, other institution, or company is subject to filing a yearly statement of donations in Form No. 15 and issuing a donation certificate in Form No. 16 to the donor. Donations of the same nature made during the year are to be aggregated, and donations in the name of multiple persons are to be attributed according to specified shares or equally if no shares are specified. Form No. 15 must be verified by the authorised person and furnished along with Form No. 16 by 31 May following the tax year.