Industrial Park recognition under section 80IA: tax benefits conditioned on infrastructure, unit, investment and compliance requirements. Central Government notifies M/s. Varsha Ritu Constructions Private Limited's undertaking as an Industrial Park under clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms including project location, allocable area percentages, minimum number of units, investment estimates and commencement date. The annexure conditions tax benefits on prescribed infrastructure investment thresholds, definition of infrastructure, a cap on single-unit occupation of allocable industrial area, required statutory approvals, continued operation by the promoter, and states that delays, misinformation, unauthorized amendments or transfers without prescribed intimation will invalidate or require fresh approval.