Industrial park notification confirms eligibility for tax benefits subject to infrastructure, unit occupancy, approvals, and compliance conditions. Notification designates the undertaking of M/s. State Infrastructure and Industrial Development Corporation of Uttaranchal Limited, Dehradun, as an industrial park eligible for tax benefits under the Income tax Act, subject to annexed conditions including location, area (50 acres), 94.36% industrial allocable area, minimum 34 units, proposed commencement, and investment estimates. Key conditions require minimum infrastructure expenditure (50% of project cost or 60% where built up space is provided), defined common infrastructure, prohibition on any single unit occupying over fifty percent of allocable industrial area, requisite foreign investment approvals, operator continuity, restrictions on delayed commencement, transfer notification procedures, and invalidation for misinformation or non compliance.