Industrial park tax benefit eligibility: notified with infrastructure, allocation and compliance conditions for developer operation. Central Government notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's project as an industrial park for purposes of Section 80-IA(4)(iii), subject to annexed conditions requiring specified allocation of area, a minimum number of units, defined infrastructure investment thresholds (higher where built-up space is provided), identification of eligible infrastructure, restrictions on single-unit area occupancy, separate statutory or foreign investment approvals, operation and maintenance by the developer during the benefit period, and grounds for invalidation or withdrawal of approval for misinformation, amendment without approval, delays, or non-compliance.