Industrial park notification confirms tax benefit eligibility upon adherence to infrastructure, unit, operational and approval requirements. Central Government notifies M/s. DLF InfoCity Developers (Chandigarh) Limited's undertaking at Site Nos. 22 & 23, Chandigarh Technology Park as an industrial park under section 80-IA(4)(iii), subject to annexed terms: 8-acre area, specified NIC-coded activities, 66% industrial allocable area, minimum four industrial units, stated investment commitments and commencement schedule. Eligibility for tax benefits requires meeting minimum infrastructure expenditure thresholds (50% generally; 60% where built-up industrial space is provided), provision of listed common infrastructure on commercial terms, compliance with occupancy limits, continued operation by the developer, separate statutory approvals, notification on transfer, and exposure to invalidation or withdrawal for misinformation, non-disclosure, unauthorized amendments, or non-compliance.