Industrial Park approval under section 80IA conditions tax benefits on infrastructure, unit thresholds, occupancy limits, and compliance. Notification designates M/s. Shyamaraju & Company (India) Private Limited's Divyasree Towers as an Industrial Park under clause (iii) of sub-section (4) of Section 80IA, subject to annexed terms: specified location, area, permitted NIC-coded activities, minimum units, allocable industrial and commercial area percentages, and investment commitments. It mandates minimum infrastructure expenditure ratios, lists infrastructural components, restricts single-unit occupancy to fifty per cent of industrial area, conditions tax benefit entitlement on presence of minimum units, requires continuation of operation by the notifying undertaking, and provides that misrepresentation, undisclosed material facts, unapproved project amendments, delayed commencement, or transfer without intimation will invalidate approval.