Industrial Park approval: tax benefits conditional on specified infrastructure, minimum units, and compliance with approval terms. Notification designates M/s. Vizag IT Park Limited's undertaking as an Industrial Park under clause (iii) of sub section (4) of section 80 IA, subject to annexure terms specifying location, area, proposed activity, allocable area percentages, minimum five units, commencement date, investment and infrastructure thresholds, operational continuity by the operator, eligibility for tax benefits only after minimum units are in place, transfer notification obligations, and invalidation/withdrawal consequences for misinformation, unauthorized amendments, or noncompliance.