Industrial park notification grants tax incentive under section 80 IA(4)(iii) subject to infrastructure, unit and transfer conditions. The Central Government notifies M/s Salarpuria Properties Private Limited's Salarpuria G R Tech Park as an industrial park for purposes of clause (iii) of sub section (4) of the Income tax Act, subject to annexed conditions: specified location and area, primary activity of software and data services, 100% industrial allocation, minimum four units, stated investment levels, minimum infrastructure expenditure thresholds, definition of qualifying common infrastructure, a cap of fifty percent occupancy by any single unit, requirement to obtain statutory and foreign investment approvals, operator continuity while benefits are claimed, mandatory joint intimation on transfer of operations, and withdrawal or invalidation of approval for non compliance or undisclosed material facts.