Explanation:

 In 2008, UNWTO formulated a Tourism Development Master Plan for the State for the period encompassing 2008-2023. The Master Plan recognized the potential of Punjab to become a competitive tourism destination based on its rich cultural, religious and natural heritage. The Master Plan provided suitable recommendations on improved tourism organization and governance including tourism statistics and market research; development of a promotional brand, development of tourism circuits and a sound, effective and targeted marketing strategy; greater access and infrastructure particularly with regard to air and road transportation; enhanced environmental conservation; tourism training and skills upgrading to provide quality tourism services; more diverse product development in terms of type and range of accommodation, development of heritage attractions and other forms of specialized tourism such as farm tourism, golf, and medical tourism; and, improved planning legislation so as to integrate tourism fully into the urban planning system and more attractive investment incentives.