Industrial park notification establishes eligibility and conditions for tax benefits under section 80IA, subject to compliance. Notification under clause (iii) of sub-section (4) of section 80-IA declares the industrial part of M/s. Rajasthan State Industrial Development & Investment Corporation Limited at Kuber Industrial Area as an industrial park for tax incentives, subject to annexed conditions: 195 acres, 100% industrial allocation, minimum 251 units, specified investment levels and commencement date. Conditions require minimum infrastructure expenditure (50% of project cost or 60% if built-up space provided), infrastructure definitions, single-unit area limits, separate statutory approvals for foreign investment, operation continuity by the corporation, fresh approval if commencement delayed over one year, and invalidation or withdrawal of approval for misinformation, undisclosed material facts or unauthorized amendments.