Industrial Park designation under Section 80-IA(4)(iii) enables tax benefit eligibility subject to infrastructure, unit-count, and compliance conditions. Notification designates M/s. Magarpatta Township Development and Construction Company Limited's Cybercity Magarpatta as an Industrial Park for purposes of Section 80-IA(4)(iii), specifying location, 52,666.82 sqm allocable area reserved 100% for industrial use, software supply services activity, minimum 12 units, and tower commencement dates. Conditions require minimum infrastructure expenditure thresholds (50% generally; 60% where built-up industrial space is provided), defined common infrastructure, a cap of 50% occupiable area per unit, separate statutory approvals, operation by the notifying undertaking while benefits are claimed, transfer intimation procedures, and invalidation/withdrawal for misrepresentation, nondisclosure, unauthorized amendments, or non-compliance.