iptables -P FORWARD DROP
iptables -N DMZ
iptables -A FORWARD -i eth2 -m state --state NEW -j DMZ
iptables -A FORWARD -m state --state ESTABLISHED,RELATED -j ACCEPT

To allow ip to access that Internal LAN pc I have added rule
iptables -A DMZ -o eth0 -s 111.11.1.1 -p TCP -d 192.168.1.1 --dport 80 -j ACCEPT