Industrial park approval conditions tax benefit eligibility subject to infrastructure investment, minimum units, and compliance obligations. Notification designates M/s. RGA Software Systems Private Limited's undertaking as an industrial park at Electronic City, Bangalore, subject to annexure conditions: specified allocable area split, minimum three industrial units, commencement date, and stated investments; infrastructure expenditure minima (fifty percent generally; sixty percent where built-up space is provided); cap on single-unit occupancy of allocable industrial area; requirement to obtain separate statutory approvals; tax benefits contingent on locating the minimum units and continued operation by the applicant; delays over one year require fresh approval; misrepresentation, nondisclosure, unapproved amendments, or duplicate location invalidate approval; transfers require joint intimation and agreement copy.