X. IT PRODUCT DESIGN & DEVELOPMENT
72. All the Policy Instruments given in the paragraphs above equally apply to companies engaged in Design and Development (D&D), either wholly or partly along with manufacture, with the phrase 'Plant and Machinery' including 'Laboratory Equipment for D&D', and the phrase 'manufacturing/production' including 'D&D'.
73. Cooperative Product Development Centres of several S-BIT Units will be set up with matching venture capital funds/Government soft loans.
74. Prototyping service centres shall be encouraged to be set up on the MOSIS and similar patterns.