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<h1>Industrial park recognition under section 80-IA enables tax benefits subject to compliance with prescribed project and infrastructure conditions.</h1> Notification designates the Neem Ka Thana undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited as an industrial park for purposes of Section 80-IA(4)(iii), conditioned on specified project parameters (area, allocable industrial/commercial proportions, minimum 42 industrial units, proposed commencement), minimum infrastructure investment thresholds, required infrastructure components, prohibition on single-unit dominance, separate statutory approvals for foreign investment, developer continuity during benefit period, and provisions rendering approval invalid for delay, misrepresentation, undisclosed material facts, or unauthorized project amendments.