Industrial Park designation under income-tax law conditions tax benefits on infrastructure, unit thresholds, approvals and transfer rules. Notification designates M/s. Rajasthan State Industrial Development & Investment Corporation Limited's Growth Centre at Khara as an Industrial Park under Section 80-IA(4)(iii), subject to annexed terms: specified area and unit minimums, infrastructure investment thresholds and eligible infrastructure, limits on single-unit occupation, separate statutory approvals, condition that tax benefits apply only after the minimum units locate in the centre, continuous operation by the corporation while benefits are availed, transfer reporting requirements, and invalidation/withdrawal consequences for nondisclosure, misinformation, unauthorised amendments or non-compliance.