Industrial park notification: designation and compliance conditions determine eligibility for tax benefits under the industrial park scheme. Notification under Section 80IA(4)(iii) designates the undertaking of M/s. State Infrastructure and Industrial Development Corporation of Uttranchal Limited as an industrial park, subject to central approval and enumerated terms. Conditions require minimum infrastructure spending thresholds (higher when built-up industrial space is provided), defined common infrastructure components, limits on single-unit occupancy of allocable industrial area, attainment of a minimum number of units before tax benefits, separate statutory approvals for investments, operational continuity by the notifying undertaking, prescribed transfer notification procedures, and invalidation or withdrawal of approval for misinformation, undisclosed material facts, unauthorised amendments, or non-compliance.