Punjab Stamp Duty Waiver: Anchor Units

Anchor units in Punjab pay no stamp duty on the purchase or lease of land and building — 100% exemption or reimbursement.

Clause 12.9 of Punjab's Industrial and Business Development Policy 2022 gives Anchor Units a complete waiver of stamp duty on the purchase or lease of land and building for the project. It is delivered either as an exemption at the time of registration or, where duty has already been paid, as a reimbursement. Anchor projects assemble large parcels, and stamp duty on an industrial land transaction is charged as a percentage of consideration — so the absolute saving here scales with the size of the site and lands at the point in the project when no revenue exists yet.