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)(e) in Income Tax Rules, 1962 (e)is engaged exclusively in scientific research and development activities leading to technology development, improvement of technology and transfer of technology developed by themselves;