Exemption under section 35AC extended for Mahavir Heart Research Foundation's heart-care project, preserving tax-eligible status. The Central Government specifies that Mahavir Heart Research Foundation's Mumbai project-detection, prevention, research and education in heart disease; diagnosis, curing and operative treatment of heart patients; and maintenance of an Atithi Griha-is an eligible project under section 35AC and is extended for a further three years from assessment year 2000-2001 following the National Committee's recommendation that the project is properly executed and likely to continue.