Industrial Park notification: tax benefits available only if qualifying infrastructure is provided and minimum unit occupancy achieved. Central Government notifies M/s. Ramky Pharma City (India) Limited as an Industrial Park under clause (iii) of sub section (4) of section 80 IA, subject to annexed conditions detailing location, activities, allocable industrial/commercial area, minimum unit occupancy, investment and commencement date. Approval requires prescribed minimum infrastructure expenditure, relevant regulatory consents, continuation of operation by the undertaking, and actual location of the minimum number of units before tax benefits under the Act may be availed; non compliance, misinformation, unauthorised amendments, transfer procedures, or delayed commencement may invalidate or lead to withdrawal of approval.