Donation receipt

Ankur Singhal (Working with Jaquar in Taxation Department)   (37 Points)

25 May 2017  
As generally known, that various details such as PAN of donor & donee, Registration No., 80G benefit, payment mode etc. should be mentioned on the donation receipt to claim the deduction. Can any one pls share any reference of Income Tax Act, Rules etc. to justify the same.