Industrial Park approval under tax incentive rules-benefits contingent on infrastructure, unit thresholds, and strict compliance conditions. The Central Government notifies the industrial part of M/s. Rajasthan State Industrial Development & Investment Corporation Limited as an Industrial Park for purposes of clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: prescribed project parameters, minimum infrastructure investment thresholds, defined infrastructure components, limits on single-unit area occupation, separate approvals for foreign investment, requirement that a minimum number of units locate before tax benefits apply, continued operation by the grantee, conditions for transfer of operation, and invalidation or withdrawal of approval for material misrepresentation, unauthorized plan amendments, delays beyond specified commencement or non-compliance.