Delhi Opens SUNIYO 2.0: Pay Eight Years of Property Tax and MCD Waives Everything Older

The Municipal Corporation of Delhi has opened a one-time property tax amnesty called SUNIYO 2.0, "One Plus Seven". An owner who pays the principal tax for 2026-27 and the seven years before it, 2019-20 to 2025-26, has every older due waived, interest and penalty included. The office order is dated 29 September 2026 and the scheme runs to 31 December 2026. For an owner abroad with a Delhi flat whose tax lapsed years ago, this is the window MCD has set.

The order

The order is Office Order No. A&C(HQ)/MCD/2026-27/D-1128 of the MCD Assessment & Collection Department, dated 29 September 2026 and signed by Dr. Satyendra Singh Dursawat, Additional Commissioner (Finance)/A&C. The day of the date and the "D-1128" are handwritten on the scanned copy. It runs to four pages, three of terms and one specimen affidavit.

The full name is "Sumppattikar Niptaan Yojana (SUNIYO) 2.0, One Plus Seven". The order says it is issued under Section 177 of the Delhi Municipal Corporation Act, 1957, on in-anticipation approvals from the Chairman of the Standing Committee (Dy. No. 1946 of 21 September 2026) and the Mayor (Dy. No. 121 of 23 September 2026).

Clause (p) fixes the dates: the scheme is "in force w.e.f. 29.09.2026" and remains valid up to 31 December 2026.

What the owner pays and what MCD waives

Clause (a) sets the deal. On payment of the principal property tax for the current year 2026-27 and the previous seven years, FY 2019-20 to FY 2025-26, "all the previous dues prior to FY 2019-20, including interest and penalty, shall stand waived off".

So the owner pays principal for eight years, 2019-20 through 2026-27. Everything assessed for the years before 2019-20, with its interest and penalty, goes. The order asks for the principal for the eight years. It does not say in separate words what happens to interest already charged on those eight years.

Clause (l) says an owner who pays more than is due gets a credit note for later years. Clause (m) says that amounts already paid or recovered, whether principal, interest or penalty, will not be refunded, adjusted or reopened for anyone who opts in.

How the owner applies

• File the return online. Clause (b) says the taxpayer files the property tax return through the link on the MCD Property Tax Portal. Clause (f) says a receipt is generated on filing and payment and is available to download.
• Merge duplicate IDs. Clause (c) says owners or occupiers with more than one UPIC number for the same property can have them merged on the portal. UPIC is the unique ID MCD gives each property.
• Upload proof of past payments. Clause (e) asks for receipts for payments from FY 2019-20 onwards, if any, with other documents. The order says MCD is publishing the details of property tax paid in the public domain to help.
• Correct a mistake. Clause (j) allows a wrong return to be rectified within two months or until the scheme closes, whichever is earlier.
• Helpline. Clause (d) gives +91-7065064988.

Instalments, court cases and who is left out

Clause (g) allows payment in equal instalments within the scheme period where the total liability is Rs 5 lakh and above. If the full amount is not paid within the period, the benefit of the scheme is withdrawn.

Clause (i) covers owners already fighting a tax demand in the Municipal Taxation Tribunal, a district court, the High Court or the Supreme Court. To use the scheme they must file a written undertaking, in the form of Annexure-A, that they will withdraw the case and will not claim a refund, adjustment or set-off of anything deposited in court or recovered by MCD during the litigation. Annexure-A is an affidavit "on a stamp paper of Rs. 10/- duly notarized", and it adds a promise not to contest the same matter again on the same grounds.

Clause (h) excludes properties of the government and the Railways, PSUs, autonomous bodies, boards and statutory bodies, government schools and colleges, authorities and corporations and other government departments.

What comes after 31 December 2026

Two clauses set out what follows the window.

Clause (k): the department will scrutinise returns filed under the scheme from 1 April 2027 to 31 March 2028, and any underpayment is payable "along with 30% penalty".

Clause (o): the benefit goes only to those who settle under the scheme. A taxpayer who does not is liable for all dues with interest and penalty, and the order names "attachment of immovable properties/bank attachment, rent attachment" among the coercive measures under the DMC Act that will follow.

The order also tells zonal offices to send SMS alerts to taxpayers with demand outstanding as on 31 March 2026, and to write to group housing societies, RWAs and market and trade associations to hold camps with the zonal Joint Assessor and Collector's office.

What it means for an NRI owner

The order does not mention non-residents. It applies to owners and occupiers of property MCD assesses, and an NRI who owns a flat or a house in an MCD area is covered on the same terms as a resident. The order covers only property MCD assesses. Property in the NDMC and Delhi Cantonment areas is taxed by those bodies, not MCD.

The owner most affected is the one whose Delhi flat has sat locked, or with a relative, and whose tax stopped years ago. Clause (o) names rent attachment, which reaches a tenanted flat's rent, and attachment of the property itself. The scheme closes on 31 December 2026, and the 30% penalty in clause (k) applies to returns that understate what was due.

Clauses (c) and (e) turn on the UPIC and on receipts from 2019-20, so an owner abroad needs both in hand before filing. Our guide to paying Indian property tax from abroad sets out the MCD portal steps. If the flat is empty, our guide on a vacant flat in India covers the records that keep it safe, and our Delhi page covers what we do in Delhi NCR. Whether to withdraw a pending tax case and sign the Annexure-A undertaking is a decision for your lawyer.

FAQ

What is SUNIYO 2.0? A one-time property tax amnesty for 2026-27 opened by the Municipal Corporation of Delhi by office order dated 29 September 2026. Its full name is Sumppattikar Niptaan Yojana (SUNIYO) 2.0, One Plus Seven.

How long is it open? From 29 September 2026 to 31 December 2026, under clause (p) of the order.

What do I have to pay? The principal property tax for 2026-27 and for the seven years from 2019-20 to 2025-26. Dues for the years before 2019-20, including interest and penalty, are then waived.

Can an NRI use it? The order does not name NRIs or exclude them. It applies to owners and occupiers of property MCD assesses, other than the government and public bodies listed in clause (h).

What if I have a property tax case in court? You must file a notarised affidavit on Rs 10 stamp paper, in the Annexure-A format, undertaking to withdraw the case and not to claim a refund or set-off of amounts deposited or recovered.

66 MG Road newsdesk

Sources

• Municipal Corporation of Delhi, Assessment & Collection Department (HQ), Office Order No. A&C(HQ)/MCD/2026-27/D-1128, dated 29 September 2026, "One Time Property Tax Amnesty Scheme 2026-27 Called Sumppattikar Niptaan Yojana (SUNIYO) 2.0, One Plus Seven", four pages with Annexure-A. Scanned PDF from the MCD portal's office orders, read in full on 2 October 2026: https://mcdonline.nic.in/portal/downloadFile/office_order_reg._one_time_property_tax_amnesty_scheme_2026-27_called_sumppattikar_niptaan_yojana_(suniyo)_2.0_one_plus_seven_260929050826926.pdf
• The day of the date and the dispatch number "D-1128" are handwritten on the scanned order. We read them as 29 and D-1128; the file name on the portal carries the stamp 260929.