If you have a residential, commercial or industrial property under the Municipal Corporation of Delhi's jurisdiction for which property tax payments before 2020-21 are still pending, MCD has an amnesty scheme for you. Under the MCD’s Sumpattikar Niptaan Yojana, or Suniyo 2.0, your pending interest and penalty prior to the financial year 2020-21 will be completely waived off if you pay the principal tax of the current year (2025-26) and the previous five years (2020-21 to 2024-25) without any interest and penalty.
In a tweet, the MCD said that the last date to pay the principal tax under the scheme is December 31, 2026. Earlier, the deadline was September 30, which has now been extended by three months.
In the tweet, the MCD said, "Under the Municipal Corporation of Delhi’s SUNIYO 2.0 scheme, pay the principal property tax due for the current financial year and the previous seven financial years without interest or penalties, and get relief from all earlier property tax dues, interest and penalties.
“The Municipal Corporation of Delhi urges taxpayers to avail themselves of the SUNIYO 2.0 scheme before December 31, 2026, and contribute to the development of Delhi."
MCD has also given the helpline contact number of 7065064988 for persons who want to avail the benefit of the scheme.
Frequently asked questions (FAQs) about MCD’s SUNIYO 2.0 scheme
What is the SUNIYO 2025-26 scheme?
As per a FAQ document available on the MCD website, SUNIYO is a one-time property tax amnesty scheme launched for all types of properties - residential, commercial, industrial, institutional, etc., under the jurisdiction of MCD. Under this scheme, a taxpayer has to pay the principal tax of the current year (2025-26) and the previous five years (2020-21 to 2024-25) without any interest and penalty. On payment of tax for these 6 years (1 + 5), all previous tax arrears prior to 2020-21, including interest and penalty, will be completely waived off.
Who can apply under this scheme?
All owners or occupiers of properties under the jurisdiction of MCD - including those:
·Who has never paid property tax
·Who has paid tax irregularly
·Who has underpaid tax, i.e., less tax than the actual liability
·Whose tax disputes/litigations w.r.t. property tax are pending in any court of law
·Who has pending or ongoing action for attachment of bank accounts or
property
·All taxpayers whose cheques have bounced or been dishonoured previously.
What are the main features of this scheme?
Under the SUNIYO scheme, a taxpayer has a one-time opportunity to clear outstanding property tax liabilities. Under the 'One Plus Five' rule, a taxpayer has to pay the principal tax amount for FY 2025-26, i.e., the current year + the previous five years (i.e., FY 2020-21 to FY 2024-25) to avail the following benefits:
·Get 100% waiver of interest and penalty for these six years.
·All tax dues, including interest and penalty before FY 2020-21 will be waived off.
·The extension of the waiver will cover both the rateable method and unit area method tax dues, including interest and penalty prior to FY 2020-21.
What is the process to avail the SUNIYO 2.0 scheme?
The step-by-step process to file Self Assessed Property Tax Return (SAPTR) is as under:
For registered taxpayers
i. Visit https://mcdonline.nic.in/ptrmcd/web/citizen/info.
ii. Login with registered mobile number/registered email ID or UPIC
iii. If mobile number is not known, then search property details using UPIC in the search tab given on the left side of the login page.
(https://mcdonline.nic.in/ptrmcd/web/citizen/property/allSearch)
If you want to update/change your registered mobile number, login to the PTR portal and go to the Old dashboard link and raise a request by clicking on the “Update Mobile” tab or using the link https://mcdonline.nic.in/ptrmcd/web/citizen/property/transferupic.
For new taxpayer, who is not registered
i. Register/Sign up yourself on the portal https://mcdonline.nic.in/ptrmcd/web/citizen/registration
ii. Unique Property Identification Code (UPIC), a 15-digit alphanumeric code is mandatory to pay tax for every property. In case your property doesn’t have UPIC,
Apply for new UPIC. video tutorial
(https://www.youtube.com/watch?v=HzqnLOgFNMw&t=14sVisit)
iii. After UPIC creation, login to https://mcdonline.nic.in/ptrmcd/web/citizen/info
iv. Login with registered mobile number/email or UPIC
v. File your online Self Assessment PTR (Property Tax Return).
vi. Pay the principal tax amount for FY 2025-26 and FYs 2020-21 to 2024-25.
vii. On successful payment, a tax receipt and waiver certificate will be auto-generated.