Charitable status notification: Heart Care Foundation of India recognised under income tax clause, subject to specified compliance conditions. Notification grants charitable tax recognition to the Heart Care Foundation of India, New Delhi, under clause (23C)(iv) of section 10 for specified assessment years subject to conditions: income must be applied or accumulated exclusively for its objects; investments and deposits confined to modes permitted by section 11(5) except certain in kind voluntary contributions; business income excluded unless incidental with separate books; regular filing of income-tax returns; and on dissolution surplus assets must transfer to a similar charitable organization.