Industrial Park tax notification grants eligibility subject to infrastructure, unit and approval compliance conditions. Notification under Section 80-IA(4)(iii) designates M/s. Hindumal Balmukund Investment Company Private Limited's undertaking at Lohia Jain IT Park, Pune, as an Industrial Park eligible for tax benefits subject to scheme conditions. Approval is conditional on specified infrastructure and investment thresholds, a minimum number of industrial units, limits on individual unit area occupation, and separate statutory approvals for foreign or non-resident investment. The developer must operate the park during the benefit period; delays, transfers, misrepresentation, undisclosed material facts or unapproved project amendments may invalidate approval.