Industrial park benefits tied to compliance and unit occupancy requirements, with infrastructure investment and transfer controls. Central Government notifies M/s. Rajasthan State Industrial Development & Investment Corporation Limited's undertaking as an industrial park under clause (iii) of sub section (4) of section 80 IA, subject to conditions: 100% allocable industrial area, minimum 261 units, specified investment and commencement date, and tax benefits available only after the prescribed number of units are located. The notification mandates minimum infrastructure expenditure thresholds, lists common infrastructure elements, limits single unit area occupancy, requires statutory approvals, regulates transfers of operation, and permits withdrawal or invalidation of approval for non compliance or misrepresentation.