Let's take the following example document:
How can I create an anchor link for the heading "How to boost sales" to share this document position with another user?
Google Docs – How to Create an Anchor Link
google docs
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Best Answer
You can create a bookmark.
Place the cursor where you want to link to, and select Insert → Bookmark from the menu.
Click the Link item in the popup menu:
The browser location bar now shows the URL to the bookmark, which you can forward to other users (that have access to the document, of course).