Industrial park notification: tax benefit eligibility conditioned on infrastructure expenditure, unit thresholds, and compliance requirements. Notification designates M/s. Bengal Intelligent Parks Private Limited's undertaking as an industrial park for clause (iii) of sub-section (4) of Section 80-IA, subject to annexure conditions. The annexure mandates location and area allocations, minimum number of industrial units, minimum infrastructure and built-up investment thresholds, a cap on any single unit occupying more than fifty percent of allocable industrial area, requirement for statutory approvals for foreign or non-resident investment, commencement timing with fresh-approval consequences for delay, and ongoing operation, transfer-notification, and invalidity provisions tied to misinformation, nondisclosure, or unauthorized amendments.