Industrial park tax eligibility conditioned on infrastructure thresholds, minimum unit occupancy, operator continuity and strict compliance requirements. Notification declares the undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, an Industrial Park for purposes of clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: identification and location, area and allocable uses, minimum industrial units, proposed investments and commencement date. Eligibility and retention of tax benefits require specified minimum infrastructure expenditure proportions, defined common infrastructure facilities, limitation on single-unit area occupation, separate approvals for foreign investment, occupancy of the minimum number of units before benefits accrue, continued operation by the developer, consequences for delayed commencement, transfer notification procedures, and invalidation or withdrawal for misinformation, undisclosed material facts, unauthorised amendments, or other non-compliance.