Industrial park approval under section 80IA: tax eligibility conditioned on infrastructure, unit thresholds and compliance obligations. Notification designates M/s. Dynamic Constructions Private Limited's project as an industrial park under the relevant tax incentive provision, listing location, area, permitted activities, allocable area percentages, minimum number of units, investment and commencement particulars. Tax benefits are conditioned on the presence of the minimum units and continued operation by the developer. The annexure prescribes minimum infrastructure investment ratios, defines common infrastructure, caps single unit occupancy at fifty percent of industrial area, requires separate statutory approvals for foreign investment, mandates fresh approval if commencement is delayed over one year, and provides for invalidation or withdrawal for misinformation, undisclosed material facts, unauthorized amendments, or transfer without requisite intimation.