Section10(14) :Research Allowance granted for encouraging the academic research and other professional pursuits. You can claim exemption to the extent of expenditure incurred for official purposes. As per rules, it is on actual basis and hence prior approval of academic research/professional pursuits and tracking spending etc. could be required for smooth accounting and audit.
Keeping this in mind, this can be placed as a special allowance component for employees.
Also recommend a good read on salary structuring here Salary Structure-What One Needs To Know 24th September 2018 From India, Bangalore