The Punjab Infrastructure Development Tax (Amendment) Bill, 2026 has been unanimously ratified.

On Tuesday, the Punjab Assembly’s Standing Committee on Finance unanimously endorsed the Punjab Infrastructure Development Tax (Amendment) Bill 2026.

Following the standing committee’s approval, the amended bill will be submitted to the Punjab Assembly for ultimate ratification.

The amending bill mandates a 0.90 percent Infrastructure Development Tax on items manufactured, utilised, imported, or exported in Punjab.

The infrastructure development tax will be imposed on imported products entering Punjab and will also be levied on items exiting the province.

The legislation stipulates the establishment of check posts and monitoring stations at the province’s entry and exit points for the collection of the Infrastructure Development Tax.

The legislation additionally seeks to empower designated personnel to halt the transportation of commodities and examine documentation. The measure stipulates the appointment of special tax officers to supervise tax collection and monitoring.

An electronic monitoring and tracking system may be implemented to oversee tax compliance, with stringent measures enforced against tax evasion or the submission of incorrect information.

The legislation stipulates that those who avoid taxes may incur penalties of up to tenfold the owed tax amount. The amendment bill additionally suggests harmonising the processes for tax collection, fines, and appeals with current tax legislation.

Cooperation may be solicited from pertinent organisations and law enforcement agencies for tax collection and oversight.

The Punjab government asserts that the objective of the bill is to augment financial resources for infrastructure initiatives and enhance the tax collection framework.