Industrial Park tax benefit eligibility conditioned on infrastructure thresholds, unit-location requirements and operator compliance. Designation of M/s. Rajasthan State Industrial Development & Investment Corporation Limited's undertaking as a Growth Center for purposes of section 80-IA(4)(iii) is subject to annexed terms: prescribed location, area, allocable industrial and commercial percentages, minimum units requirement, investment and infrastructure obligations. Key operative conditions require minimum infrastructure-expenditure thresholds, a single-unit occupancy cap of fifty percent of allocable industrial area, continuation of the operator during the benefit period, statutory approvals for foreign investment, tax benefits only after minimum units locate, fresh approval if commencement is delayed beyond the prescribed date, and invalidation or withdrawal of approval for misinformation, nondisclosure, unauthorized amendments or noncompliance.