Industrial Park notification designates SJR iPark eligible for section 80-IA benefits subject to compliance and operational conditions. Central Government notifies SJR iPark as an Industrial Park under clause (iii) of sub-section (4) of section 80-IA, subject to conditions: specified location and activities (software/data processing), allocable area split, minimum number of units, investment and infrastructure thresholds (including higher minimum where built-up industrial space is provided), requirement that no single unit occupy over half the allocable industrial area, separate statutory approvals for foreign investment, and operational, transfer, delay and invalidity conditions governing entitlement to tax benefits.