In a major relief for property owners across Delhi, the Municipal Corporation of Delhi (MCD) has launched the SUMPATTIKAR NIPTAAN YOJANA (SUNIYO) 2025–26, a one-time property tax amnesty scheme aimed at clearing long-standing tax dues without penalty or interest.
What is ‘SUNIYO’ scheme?
The SUNIYO scheme is applicable to all types of properties such as residential, commercial, industrial, institutional—under MCD jurisdiction. Under the scheme, taxpayers are required to pay only the principal property tax for the current financial year (2025–26) and the previous five years (2020–21 to 2024–25). All outstanding tax dues prior to FY 2020–21, including interest and penalty, will be completely waived off.
The scheme is valid for four months, from June 1 to September 30, 2025.
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Who can apply?
Anyone with outstanding tax dues is eligible including those who:
- Have never paid property tax
- Paid taxes irregularly or partially
- Are involved in court cases related to property tax
- Have faced recovery actions like bank or property attachment
- Had cheques bounce or dishonored previously
Key features of ‘SUNIYO’ scheme
- “One Plus Five” formula: Pay principal tax for six years (FY 2025–26 + previous five years)
- 100 per cent waiver of interest and penalty for these six years
- Complete waiver of all tax dues (including interest & penalty) before FY 2020–21
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Here’s how one can apply
Registered users can log in to the MCD Property Tax Portal at mcdonline.nic.in, file their Self-Assessed Property Tax Return (SAPTR), and make the payment. A waiver certificate will be generated upon successful payment.
New users must first register and obtain a Unique Property Identification Code (UPIC) before proceeding.
For court cases
Taxpayers with ongoing litigation can avail the scheme by submitting a notarised affidavit stating their willingness to withdraw the case and not pursue further legal action.
What about overpayments?
Any excess amount paid during the scheme will be adjusted as credit in future tax payments.
No reopening of settled cases
Cases where all dues (principal + interest + penalty) have already been paid and settled will not be reopened.
Post-Scheme Scrutiny
The MCD will conduct scrutiny of filed returns between April 1, 2026 and March 31, 2027. Any underreporting or tax shortfall may attract a 30% penalty on the unpaid amount.
Warning for defaulters
Failure to participate in the scheme will result in full recovery of dues with interest and penalty, and may lead to legal or coercive action including property attachment and prosecution under the DMC Act, 1957.
