New Delhi, 29 September (H.S.): The Municipal Corporation of Delhi (MCD) has introduced the Property Tax Settlement Scheme (SUNIYO) 2.0 — ‘One Plus Seven’ — to facilitate the settlement of long-pending property tax dues. The scheme will remain in force from September 29 to December 31, 2026.

Under the scheme, taxpayers can pay the principal property tax for the current financial year, 2026–27, along with the principal tax dues for the previous seven financial years, from 2019–20 to 2025–26, and avail themselves of relief from interest and penalties on dues relating to periods before 2019–20.

Standing Committee Chairperson Satya Sharma said the scheme was aimed at resolving old property tax cases and providing taxpayers with an opportunity to regularise their tax accounts. To avail themselves of the scheme, taxpayers will have to file their returns online through the corporation’s property tax portal and pay the prescribed tax.

Under the scheme, taxpayers with total outstanding liabilities of Rs 5 lakh or more will be permitted to pay the dues in equal instalments within the stipulated period. However, the benefits of the scheme will lapse if the entire liability is not cleared within the scheme period.

Taxpayers who have already paid property tax for years preceding 2019–20 and possess payment receipts will be able to upload the receipts on the portal. Where a single property has been assigned more than one Unique Property Identification Code (UPIC), taxpayers will also be able to merge the multiple UPICs online. Following the filing of the return and payment of the tax, the tax receipt will be generated automatically.

Taxpayers with property tax-related cases pending before a court will also be eligible to avail themselves of the scheme, subject to the prescribed conditions. They will be required to provide a written undertaking to withdraw the pending case and waive any future claim for refund, adjustment or any other relief in respect of amounts deposited with the court or recovered by the corporation.

The corporation will scrutinise returns filed under the scheme between April 1, 2027, and March 31, 2028. If any short payment is detected during the scrutiny, a penalty of 30 per cent will be imposed in addition to recovery of the differential amount.

Returns filed incorrectly may be corrected either before the expiry of the scheme or within two months of filing, whichever is earlier.

Satya Sharma appealed to taxpayers to review their property tax accounts and make the required payments in accordance with the prescribed procedure without waiting until the last date.

The corporation will also undertake an awareness campaign to ensure that information about the scheme reaches defaulters. In addition to sending messages to taxpayers, awareness camps will be organised in coordination with group housing societies, Residents’ Welfare Associations (RWAs), market associations and business organisations.

Properties belonging to the Central and state governments, the Railways, public sector undertakings, autonomous and statutory bodies, government schools and colleges, authorities, corporations and other government departments will remain outside the scope of the scheme.

Taxpayers who fail to settle their outstanding dues under the scheme will be subject to recovery of property tax, interest and penalties under the normal rules. Where necessary, enforcement measures may also be taken, including attachment of the property, bank accounts or rental income.

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Hindusthan Samachar / Jun Sarkar