Industrial Park notification under section 80-IA(4)(iii) ties tax benefits to infrastructure, unit occupancy and compliance. Central Government notifies M/s. Indian Express Multimedia Limited's Noida undertaking as an Industrial Park under clause (iii) of sub-section (4) of section 80-IA, subject to annexed conditions: identified location and area, 90% industrial and 10% commercial allocation, minimum four units, specified investment and infrastructure thresholds, defined common infrastructure, a cap preventing any single unit occupying over 50% of industrial area, separate regulatory approvals, tax benefits contingent on minimum unit occupancy, operator continuity, transfer notification requirements, and invalidation/withdrawal for misrepresentation or noncompliance.