(6)Any claim of deduction by the assessee in his return of income filed for any tax year in case of a donation made to an institution or fund referred in sub-section (1)(b)(ii), shall be allowed––(a)only on the basis of the information relating to such donation furnished by such institution or fund to the prescribed authority or person authorised by such authority; and(b)subject to verification as per the risk management strategy formulated by the Board from time to time.
