The Municipal Corporation of Delhi (MCD) has launched a limited-period amnesty scheme called SUMPATTIKAR NIPTAAN YOJANA (SUNIYO) 2025–26 for property owners in Delhi. Whether you are a first-time payer, someone with old tax issues, or a regular taxpayer — this scheme offers a practical and money-saving opportunity to clean your tax record without fear of fines or legal action.
1. What Is SUNIYO 2025–26?
SUNIYO is a one-time property tax settlement scheme. You are required to pay only the basic property tax (called principal) for the following 6 financial years:
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FY 2020–21 to FY 2024–25 (five previous years)
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FY 2025–26 (current year)
In return, the MCD will:
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Waive 100% of interest and penalty on these 6 years
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Write off all tax, interest, and penalty dues prior to FY 2020–21
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Stop any ongoing recovery or litigation for old dues
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Issue a legal waiver certificate confirming your compliance
2. Why Was This Scheme Introduced?
MCD has large volumes of uncollected property taxes stuck in disputes, bounced cheques, underpayments, and litigation. Instead of going through costly legal processes, SUNIYO offers a way for both taxpayers and MCD to settle pending amounts peacefully.
This scheme is supported by Sections 115 and 119 of the Delhi Municipal Corporation Act, 1957 and is fully valid in law.
It also helps MCD clean up its records before stricter digital tracking, GIS mapping, and post-scheme audits begin from April 2026.
3. Who Can Use SUNIYO?
You are eligible if:
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You have never paid property tax
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You have paid irregularly or partially
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Your tax case is pending in court
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Your bank accounts or property are under attachment
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Your cheques have bounced in the past
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You are a government department, PSU, or institutional owner
Even if you have already paid the current year tax (FY 2025–26) and received 10% rebate, you can still opt for SUNIYO by paying the tax for the remaining five previous years.
4. What If I Have Already Paid FY 2025–26 Tax with Rebate?
This is one of the most common questions.
The answer is: You can still opt for SUNIYO and get full benefits.
Let’s say you paid your current year property tax (FY 2025–26) in June or July 2025 and claimed the 10% early payment rebate.
You can now pay the basic tax for FY 2020–21 to FY 2024–25 under SUNIYO.
MCD will treat your FY 2025–26 payment as valid and apply the full waiver for past interest, penalty, and dues before 2020–21 — as long as you complete the remaining payments before 30 September 2025.
So, you get:
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10% rebate for early payment
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SUNIYO waiver on past dues
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No need to pay FY 2025–26 again
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Clean legal property tax record
5. What If I’m a Regular Taxpayer With No Past Dues?
If you have always paid your tax correctly and on time, you don’t need SUNIYO.
Just ensure you pay FY 2025–26 by 31 July 2025 to claim your 10% rebate, and you are in full compliance.
SUNIYO is only for taxpayers with pending past dues or disputes. It gives no extra benefit to already compliant taxpayers.
6. Key Dates to Remember
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31 July 2025: Last date to pay FY 2025–26 and get 10% rebate (for all taxpayers)
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30 September 2025: Last date to pay under SUNIYO and get 100% waiver
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1 April 2026 to 31 March 2027: MCD will scrutinize property tax returns filed under SUNIYO
If you don’t act by 30 September 2025, you lose all waivers, and MCD can recover full tax, interest, penalty, and may even initiate attachment or prosecution.
7. How to Avail SUNIYO
Step-by-step process:
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Log in with your mobile number, email, or UPIC (15-digit property ID)
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Select “Pay Tax (SUNIYO)” tab
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The system will check if you already paid FY 2025–26
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Pay the principal tax for FYs 2020–21 to 2024–25 if needed
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Submit your PTR and download your tax receipt and waiver certificate
If you are a new taxpayer, first register on the portal and create or apply for a UPIC number.
8. What if I’m in a Court Case?
You can still use SUNIYO.
Simply download the affidavit format provided by MCD. Fill and sign it on a ₹10 stamp paper, declaring that you are withdrawing your case and opting for SUNIYO.
Upload this affidavit on the portal when filing your PTR.
9. What if I Overpay or File Incorrect Info?
If you overpay during SUNIYO, MCD will issue you a credit note, which you can use next year.
If you make a mistake while filing your PTR, you can correct it:
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Within 2 months of filing, or
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Up to 30 September 2025, whichever is earlier
If you don’t correct it and a shortfall is found during scrutiny in FY 2026–27, you may face a 30% penalty on the unpaid amount.
10. What Types of Properties Are Covered?
SUNIYO is available for:
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Residential and commercial properties
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Industrial buildings and shops
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Institutions and schools
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Properties in unauthorized colonies and Lal Dora areas
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Government and PSU buildings (some special rules apply)
All types of tax systems — Rateable Value and Unit Area — are eligible.
11. Summary – How to Save the Most
If you never paid before: Pay all 6 years’ basic tax now and get a clean record
If you paid FY 2025–26 with rebate: Pay past 5 years under SUNIYO and still get full waiver
If you’re a regular payer: Pay current year before 31 July 2025 to get 10% rebate
If you’re in court: File affidavit, opt in to SUNIYO, and settle peacefully
If you wait past 30 Sept 2025: You lose all waivers, face recovery and penalty
Final Word
SUNIYO 2025–26 is your chance to legally wipe out old dues, interest, and penalties by simply paying six years of basic property tax — or five, if current year is already paid.
You don’t get such a window often. After 30 September 2025, full recovery and scrutiny will begin.
Whether you’re a house owner, businessperson, landlord, institution, or government department — use SUNIYO to save money, time, and future trouble.
