The Municipal Corporation of Delhi (MCD) has introduced the SUNIYO 2.0 property tax amnesty scheme for eligible property owners and occupiers. The scheme allows eligible taxpayers to clear old property tax dues and get relief from accumulated interest and penalties.
The scheme, formally known as Sampattikar Niptaan Yojana (SUNIYO) 2.0 – One Plus Seven, came into effect on September 29 and will remain open until December 31.
According to an MCD office order dated September 29, taxpayers must pay the principal property tax for the current financial year, 2026-27, along with the dues for the previous seven financial years, from 2019-20 to 2025-26.
Once these payments are made, outstanding dues from before the 2019-20 financial year, including interest and penalties, will be waived. Here is a look at the scheme’s benefits, eligibility criteria and application process.
What does SUNIYO 2.0 cover?
Under the scheme, eligible taxpayers who clear the principal property tax for the eight specified financial years can get earlier outstanding dues waived.
The waiver covers dues from before the 2019-20 financial year, including interest and penalties. The scheme may benefit property owners who have not paid property tax, have made irregular payments or have paid less than their actual tax liability.
It also provides an opportunity for eligible taxpayers facing recovery proceedings, including the attachment of bank accounts or properties, to settle their dues under the scheme. However, amounts already paid, deposited or recovered towards principal tax, interest or penalties will not be refunded or adjusted under the scheme.
Who can apply for SUNIYO 2.0?
The scheme is available to owners and occupiers of properties falling under the MCD’s jurisdiction. Taxpayers whose property tax cases are pending in court can also apply, provided they submit a written undertaking agreeing to withdraw the pending cases.
They must also agree not to claim a refund, return, adjustment or set-off of amounts deposited in court, paid to the MCD or recovered by the corporation during the litigation.
Properties belonging to government departments, Railways, public sector undertakings, autonomous bodies, boards, statutory bodies, government schools and colleges, authorities, corporations and other specified government entities are excluded from the scheme.
How to apply for SUNIYO 2.0?
Eligible taxpayers can apply online through the MCD Property Tax Portal. The application process involves the following steps:
Log in or register: Access the MCD Property Tax Portal using your registered details. New taxpayers must register on the portal.
Obtain a UPIC: Ensure that the property has a Unique Property Identification Code (UPIC), a 15-character alphanumeric code. Apply for one if required.
File the property tax return: Complete the online Self-Assessed Property Tax Return (SAPTR) and select the “Pay Tax (SUNIYO)” option.
Upload supporting documents: Submit previous property tax payment receipts for the period from FY 2019-20 onwards, if available, along with other relevant documents.
Pay the eligible tax dues: Clear the principal property tax for FY 2019-20 to FY 2026-27 within the scheme period.
Download the receipt: After successfully filing the return and making the payment, download the tax receipt generated by the portal.
The MCD order also allows owners and occupiers who have multiple UPIC numbers for the same property to request a merger through the portal. For assistance, taxpayers can contact the MCD helpline at 7065064988.
Can you pay property tax in instalments?
Taxpayers whose total property tax liability under the scheme is ₹5 lakh or more can pay in equal instalments during the scheme period.
However, the entire amount must be paid by December 31 to retain the benefits.
If the taxpayer fails to settle the dues within the deadline, the scheme benefits will be withdrawn and the MCD may initiate recovery measures, including the attachment of property or bank accounts, along with applicable interest and penalties.
What happens if you file an incorrect return?
The MCD will scrutinise property tax returns filed under SUNIYO 2.0 between April 1, 2027, and March 31, 2028.
If the scrutiny reveals an underpayment, the taxpayer will be required to pay the difference along with a 30% penalty. Taxpayers can rectify an incorrect return within two months or before the scheme closes, whichever comes first.
The scheme also provides for a credit note for subsequent years if an excess amount is paid.
Eligible taxpayers must complete the required filing and payments by December 31 to avail themselves of the scheme’s benefits.