Industrial Park recognition enables tax incentives conditioned on minimum unit occupancy and prescribed infrastructure compliance. The Central Government notifies the industrial part of M/s Rajasthan State Industrial Development & Investment Corporation Limited's Shri Khatushyamji Industrial Complex as an Industrial Park under clause (iii) of sub-section (4) of section 80-IA, subject to annexed terms: specified location, area, unit threshold, commencement date, and infrastructure and investment requirements. Tax benefits depend on meeting the minimum number of units; infrastructure expenditure minima and permitted infrastructure items are prescribed; single-unit area caps, separate approvals for foreign investment, operator continuity, transfer notification, and invalidation/withdrawal rules for misrepresentation or non-compliance are imposed.