Tax deduction under section 80-IA(4)(iii) conditioned on notified industrial park compliance and operational continuity. Notification under section 80-IA(4)(iii) designates M/s. VITP Private Limited's 'CAPELLA' industrial park as eligible for tax deductions, listing project particulars (location, area, permitted activities, 90% industrial allocation, minimum four units, investments and commencement date) and imposing conditions: specified minimum infrastructure expenditure (50% general; 60% if built-up industrial space provided), infrastructure components, maximum 50% occupancy by any single unit, separate statutory approvals, benefit contingent on minimum units being located, operator continuity, and invalidation or withdrawal of approval for misinformation, delay, unauthorized amendments or non-compliance.