Industrial Park approval under section 80 IA(4)(iii) conditions tax benefits on infrastructure thresholds, unit occupancy limits and compliance. The Central Government notifies M/s Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an Industrial Park under clause (iii) of sub section (4) of section 80 IA, subject to annexure terms including park location, area, allocable industrial/commercial split, minimum number of units, proposed investments and commencement date; infrastructure expenditure minima (50% or 60% where built up space provided); infrastructure definition; 50% cap on single unit occupancy; separate regulatory approvals for foreign investment; tax benefits contingent on locating the minimum units; operator continuity; transfer intimation requirement; and invalidation or withdrawal for misinformation, unauthorized amendments, or noncompliance.