This study aims to conduct a comparative study of Punjabi, the first language of Punjab regions of Pakistan and India, and English, a West Germanic European language of the Indo European origin. Owing to different backgrounds, these languages exhibit different linguistic and properties, but a Universal Grammar (UG) approach may simultaneously identify some universal principles and parametric variations in the two languages under it Principles and Parameters (P&P).Assuming the Minimalist version of UG and P&P as stipulated by Chomsky (2008), this study focuses on the Non-finite Tdef constructions of the two languages.