Industrial park approval under tax law: sets eligibility, infrastructure and compliance requirements to claim tax benefits. Notification declares M/s. Gopalan Enterprises (India) Private Limited's undertaking as an industrial park for purposes of clause (iii) of sub section (4) of section 80IA, listing location, allowed industrial activity (data processing and related services), allocable area percentages, minimum number of units, investment and infrastructure requirements, minimum infrastructure expenditure proportions, limits on single unit occupation, requirement for separate statutory approvals, continuation of operation by the developer while benefits are claimed, transfer intimation procedures, and grounds and consequences for invalidation or withdrawal of approval.