During the first five years following the accounting year in which the
employer sells the goods produced or manufactured by him or renders services, the establishment is not required to pay statutory bonus, subject to the condition that bonus shall be payable in respect of the accounting year in which the employer derives profit from such establishment. (Section 16 (1A) of the Payment of Bonus Act 1965
Being an R&D Establishment, it has to be seen whether the Payment of Bonus Act would apply at all.