Industrial Park tax benefit framework requires operator continuity, minimum units and infrastructure compliance before conditional tax incentives can be claimed. Notification designates the Industrial Park at Ajeetgarh, Sikar, developed and operated by M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an Industrial Park for purposes of section 80-IA(4)(iii), subject to annexed terms including site parameters, minimum unit threshold and investment, minimum infrastructure expenditure requirements, infrastructure definitions, cap on single unit occupation, separate statutory and foreign investment approvals, operator continuity, transfer notification procedures, and invalidation and withdrawal consequences for misinformation, nondisclosure or unauthorized project amendments.