Industrial park deduction eligibility: notification grants section 80 IA benefits to a specified undertaking subject to occupancy and compliance conditions. Notification under clause (iii) of sub section (4) of section 80 IA designates Eldeco SIDCUL Industrial Park Ltd.'s Rudrapur industrial park as eligible for industrial park tax benefits from the stated commencement date, subject to annexed conditions: minimum constructed area, specified allocable area percentages for industrial and commercial use, a prescribed minimum number of units and occupancy thresholds before benefits apply, limits on unit area concentration, activity restrictions to the Industrial Park Scheme, 2008, separate accounting and reporting obligations, and verification and withdrawal provisions for non compliance or misstatement.