The Municipal Corporation of Delhi (MCD) has extended the deadline for its property tax waiver scheme from September 30 to December 31, 2026. According to reports from Business Standard and Mint, this extension provides taxpayers with an additional three months to settle their outstanding municipal tax dues and secure relief from interest and penalties. The civic body's decision gives property owners more time to complete the required payment process under the SUNIYO 2.0 amnesty scheme, which is a one-time property tax amnesty scheme designed to settle outstanding liabilities. As per Mint, the Assessment and Collection Department introduced the scheme on September 29, 2026, formally called Sampattikar Niptaan Yojana (SUNIYO) 2.0 One Plus Seven, in accordance with the provisions contained under Section 177 of the DMC Act, 1957 (as amended).
Under the SUNIYO 2.0 scheme, taxpayers must pay the principal property tax for eight financial years - Financial Year 2026-27 and the seven preceding financial years from 2019-20 to 2025-26. According to the latest MCD order, on payment of the principal amount of property tax for the current year 2026-27 and the previous seven years, all the previous dues prior to FY 2019-20, including interest and penalty, shall stand waived off. As reported by Business Standard, in return, they receive a 100% waiver of interest and penalties on the covered years, along with complete waiver of earlier outstanding dues, including principal tax, interest and penalties for periods before 2019-20. The relief applies to dues calculated under both rateable value method and unit area method, covering residential, commercial, industrial and institutional properties within MCD jurisdiction. The payment requirement includes Financial Years 2019-20, 2020-21, 2021-22, 2022-23, 2023-24, 2024-25, and 2025-26, with taxpayers required to pay the principal amount due for all eight years to qualify for the benefits.
The scheme is designed to benefit multiple categories of taxpayers, not just those who have never paid municipal taxes. According to Mint reports, eligible categories include property owners who have never paid property tax, taxpayers who have made irregular payments, owners who have paid less than their actual tax liability, taxpayers involved in pending property tax litigation, those facing action involving bank account attachment or property, and taxpayers whose property tax cheques have been dishonoured. However, properties belonging to government departments, Railways, public sector undertakings, autonomous bodies, statutory bodies and other specified government entities are excluded from the scheme. Taxpayers with pending property tax litigation can apply, but they must submit a written undertaking agreeing to withdraw their cases and cannot subsequently claim a refund or adjustment of amounts deposited in court during the litigation period.
Taxpayers can apply through the MCD's online property tax portal using their registered mobile number, email ID, or Unique Property Identification Code (UPIC). As reported by Mint, the application process involves logging in or registering on the portal, obtaining a 15-character alphanumeric UPIC for each property if not already available, completing the online Self-Assessed Property Tax Return (SAPTR) and selecting the 'Pay Tax (SUNIYO)' option, uploading previous tax payment receipts and relevant documents, paying the principal property tax for the eight specified financial years, and downloading the tax receipt and waiver certificate after successful filing and payment. For registered taxpayers, the process involves checking property details, filing the Self-Assessed Property Tax Return (SAPTR), and paying the principal tax for eight financial years. For unregistered taxpayers, they must first register through the MCD's citizen registration portal and obtain a UPIC if the property does not already have one. Taxpayers with multiple UPICs for the same property can also request a merger through the portal.
Taxpayers with a total property tax liability under the scheme of ₹5 lakh or more can pay in equal instalments during the scheme period, though the entire amount must be paid by December 31, 2026. According to Mint, failure to complete payment will result in withdrawal of the scheme benefits. The MCD will scrutinise returns filed under the scheme between April 1, 2027 and March 31, 2028. If an underpayment is detected, the taxpayer will have to pay the difference, plus a 30% penalty. Incorrect returns can be rectified within two months or by the scheme's closing date, whichever comes first. While the extended deadline provides additional time, taxpayers should not assume that any outstanding payment automatically qualifies them for the waiver. Taxpayers must verify their property's UPIC, tax liability recorded against it, and the principal amount payable for the eight covered financial years, ensuring the payment is made under SUNIYO 2.0 and that the portal generates the waiver certificate.
