Industrial Park approval under tax incentive rules requires specified infrastructure, allocation limits and compliance conditions. Notification under clause (iii) of sub section (4) of section 80 IA notifies M/s Western India Kinfra Limited's industrial park as approved subject to Schedule conditions: minimum 66 per cent of allocable area for industrial use; allocable area excludes common facilities; commercial use capped at 10 per cent; infrastructure defined to include common utilities; minimum infrastructure investment thresholds (50 per cent generally, 60 per cent where built up space provided); no single unit to occupy more than 50 per cent of allocable industrial area; statutory approvals for foreign investment required; continued operation required while benefits are availed; Central Government may withdraw approval for non compliance or undisclosed material facts.