Industrial park designation: tax benefits conditional on infrastructure thresholds, minimum units, continued operation and compliance with approval conditions. Central Government notifies Primal Projects Private Limited's PriTech Park as an industrial park under clause (iii) of section 80 IA(4), subject to annexure conditions: location, 95% industrial/5% commercial allocable area, minimum four units, specified commencement date, investment and infrastructure thresholds. Tax benefits depend on meeting minimum unit count and infrastructure expenditure (50% general minimum; 60% where built up industrial space provided). Operator must continue operation; delay over one year requires fresh approval; misinformation, duplicate location, unapproved amendments or nondisclosure invalidate approval; transfers require joint intimation and agreement copy.