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<h1>All India Heart Foundation Approved for Tax Benefits Under Section 35(1)(ii) for Scientific Research Funding</h1> The All India Heart Foundation in New Delhi has been approved by the Indian Council of Medical Research as an institution under section 35(1)(ii) of the Income-tax Act, 1961. This approval, effective for two years from July 8, 1977, requires the Foundation to submit annual reports on its research activities and on donations received and spent exclusively for scientific research to the Council.