Industrial Park approval under section 80IA(4)(iii) links tax benefits to infrastructure, unit occupancy, and compliance. Notification designates the undertaking of M/s. Rajasthan State Industrial Development & Investment Corporation Limited, Jaipur, as an Industrial Park for tax incentive purposes under clause (iii) of sub section (4) of section 80-IA, subject to terms including specified area allocation, minimum unit occupancy, prescribed infrastructure investment thresholds, scope of infrastructure, cap on single unit area share, continuation of operation by the developer while benefits are claimed, requirement for statutory approvals, procedures for transfer of operation, and invalidation or withdrawal for misinformation or non compliance.