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    <description>Notification designates M/s. Marathon Nextgen Realty Limited and its Marathon Nextgen Innova IT Building project as an industrial park under the Industrial Park Scheme, 2008, subject to specified conditions: identified location and commencement date, minimum constructed floor area and minimum industrial units, allocable area limits for industrial and commercial use, ownership restriction, unit occupation cap, exclusivity of specified activities, entitlement to tax benefits only for the notified undertaking after meeting the minimum unit threshold, separate accounting, annual reporting in Form IPS-II, and potential invalidation or withdrawal for misinformation, undisclosed material facts, unauthorized plan amendments, or non-compliance.</description>
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