Delhi property tax waiver extended to Dec 31: Claim process explained | Personal Finance

  

The scheme could benefit property owners who have not paid taxes for several years, made irregular payments or underpaid their liabilities. However, taxpayers should check their property records and outstanding dues before making a payment.

 

What is the SUNIYO 2.0 scheme?

SUNIYO 2.0, or Sampattikar Niptaan Yojana 2.0, is a one-time property tax amnesty scheme to settle outstanding liabilities.

 

It covers residential, commercial, industrial and institutional properties falling under the civic body’s jurisdiction. The scheme follows a ‘One Plus Five’ payment requirement, under which taxpayers must clear the principal tax for six financial years.

 

The payment requirement includes:

 

• Financial year 2025-26
• Financial years 2020-21, 2021-22, 2022-23, 2023-24 and 2024-25.

Taxpayers must pay the principal amount due for all six years to qualify for the benefits. Interest and penalties relating to these years are waived, while all outstanding property tax liabilities for periods before 2020-21, including principal tax, interest and penalties, are also written off under the scheme.

 

The relief applies to dues calculated under both the rateable value method and the unit area method.

 

Who can benefit from the scheme?

The scheme is not restricted to property owners who have never paid municipal taxes. It also covers taxpayers who have missed payments or have unresolved tax liabilities.

 

Eligible categories include:

 

• Property owners who have never paid property tax.
• Taxpayers who have made payments irregularly.
• Owners who have paid less than their actual tax liability.
• Taxpayers involved in pending property tax litigation.
• Those facing action involving the attachment of bank accounts or property.
• Taxpayers whose property tax cheques have previously been dishonoured.

The scheme covers owners and occupiers of properties within the MCD’s jurisdiction. However, residents should first establish whether their property falls under the MCD rather than another municipal authority, such as the New Delhi Municipal Council (NDMC).

 

How to apply for the SUNIYO 2.0 waiver

Taxpayers can use the MCD’s online property tax portal to check their records, file their returns and pay the eligible amount.

 

For registered taxpayers

 

• Visit the MCD’s property tax portal.
• Log in using the registered mobile number, email ID or Unique Property Identification Code (UPIC).
• Check the property details and file the Self-Assessed Property Tax Return (SAPTR).
• Pay the principal property tax due for 2025-26 and the five preceding financial years, from 2020-21 to 2024-25.
• If you do not remember your UPIC, you can search for your property using the MCD’s property search facility.

 

For taxpayers who are not registered

• Register through the MCD’s citizen registration portal.
• Obtain a UPIC if the property does not already have one. The code is a mandatory 15-character alphanumeric identifier for property tax payments.
• Log in to the property tax portal and file the self-assessment return.
• Pay the principal tax amount for the six financial years covered by the scheme.

After successful payment, the portal generates a tax receipt and a waiver certificate. Taxpayers should retain both documents as proof of payment and the relief granted.

 

What should property taxpayers check before December 31?

The extended deadline gives taxpayers more time, but they should not assume that paying any outstanding amount will automatically qualify them for the waiver.

 

Check the property’s UPIC, the tax liability recorded against it and the principal amount payable for the six covered financial years. Ensure that the payment is made under SUNIYO 2.0 and that the portal generates the waiver certificate.

 

Those who face difficulties with registration, property records or payment can contact the MCD helpline at 7065064988.

 

The December 31 deadline is the final date announced for the scheme. Property taxpayers with long-pending dues should verify their eligibility and complete the process before the deadline rather than risk losing the opportunity to settle older liabilities with substantial relief.