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    <description>Notification designates the specified development by M/s. Indo-Global Infrastructure &amp; Utility Services Pvt. Ltd. as an industrial park under clause (iii) of section 80-IA(4), conditioning tax benefits on meeting prescribed occupancy, area-allocation and activity restrictions, maintenance and operation by the notified undertaking, separate accounting and timely tax filing, annual reporting in Form IPS-II, and permitting withdrawal or invalidation of approval for material misrepresentation, nondisclosure, unauthorized project amendments, duplicate approvals, or other noncompliance with scheme conditions.</description>
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