Industrial park approval under section 80IA requires infrastructure, minimum units, and compliance to secure tax benefits. Notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Sadulpur Phase industrial park as an industrial park under clause (iii) of sub section (4) of section 80 IA, subject to annexed terms. It requires stipulated infrastructure expenditure, specified common facilities, a minimum number of units before tax benefits can be claimed, limits on single unit area occupation, separate statutory approvals for investments, continued operation by the undertaking while benefits are claimed, and provides for invalidation or withdrawal of approval for misinformation, unauthorized amendments, delayed commencement without fresh approval, or non compliance with scheme conditions.