Industrial Park notification: tax benefits subject to compliance, operational requirements and unit thresholds and transfer conditions. Central Government notifies M/s. Rajasthan State Industrial Development & Investment Corporation Limited's undertaking as an Industrial Park under clause (iii) of sub section (4) of Section 80 IA, subject to specified terms: location, area, activity mix, allocable area percentages, minimum number of units, investment thresholds and commencement date. Infrastructure investment minimum, defined common facilities, single unit occupancy limits, required external approvals, and an obligation that the promoter operate the park during benefit period are prescribed. Tax benefits are available only after the specified minimum units are located; delays, misrepresentation, nondisclosure, unauthorized plan amendments, or transfer without intimation invalidate approval.