Section 2(2)(xviii) in The Small Industries Development Bank Of India Act, 1989
(xviii)the research and development of any concept, technology, design, process or product whether in relation to any of the matters afore-said, including any activities specified under sub-clause (xvii), or any other matter and which is regarded as a small-scale undertaking under section 11B of the Industries (Development and Regulation) Act, 1951 (65 of 1951);