Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 18DA(1)] [Section 18DA] [Entire Act] Union of India - Subsection Section 18DA(1)(d) in Income Tax Rules, 1962 (d)has a well formulated research and development programme comprising of time bound research and development projects with proper mechanism for selection and review of the projects or programme;