The Lieutenant Governor of Delhi, Vinai Kumar Saxena, has recently unveiled a significant initiative, “SAMRIDDHI 2022-2023”, aiming to benefit thousands of residential and commercial property owners in the city.
- Full name: Strengthening and Augmentation of Municipal Revenue for Infrastructure Development in Delhi (SAMRIDDHI) Program
- Duration: October 26, 2022 – March 31, 2023 (no further extensions)
- Target audience: Residential and non-residential property owners in Delhi
SAMRIDDHI 2022-23: Overview
The one-time property tax amnesty program, SAMRIDDHI 2022-23, is designed to provide significant relief to Delhi’s residents and business property owners. By disregarding tax liability, the program aims to put more money in taxpayers’ pockets and increase revenue for the Municipal Corporation of Delhi (MCD). Furthermore, it is expected to broaden the tax base and help MCD establish a reliable tax database by adopting a more pragmatic approach to enforcing unpaid tax obligations.
Scheme Benefits: “One Plus Five” and “One Plus Six” Options
Under the SAMRIDDHI 2022-23 program, residential and non-residential property owners can avail themselves of the “One Plus Five” and “One Plus Six” options, respectively:
- One Plus Five (Residential Properties):
- Pay the principal property tax for the current and the previous five years (FY 2022-23 and FYs 2017-18 to 2021-22)
- 100% waiver on interest and penalty on the outstanding tax amount
- Complete waiver of all previous dues prior to 2017-18
- One Plus Six (Non-Residential Properties):
- Pay the principal property tax for the current and the previous six years (FY 2022-23 and FYs 2016-17 to 2021-22)
- 100% waiver on interest and penalties on the outstanding tax amount
- Complete waiver of all previous dues prior to 2016-17
A People-Friendly Initiative
Lt. Governor Vinai Kumar Saxena has lauded the SAMRIDDHI 2022-23 program as a people-friendly initiative that addresses citizens’ concerns and encourages property owners to settle long-standing disputes and related harassment. Additionally, the tax liability waiver is expected to generate more revenue for MCD, enabling the civic body to undertake crucial infrastructure projects and enhance service delivery for Delhi residents.
The SAMRIDDHI 2022-2023 property tax amnesty program seeks to address a range of issues and bring multiple benefits to both the Municipal Corporation of Delhi (MCD) and the citizens of Delhi.
Aims and Benefits of the Scheme
- Resolving Court Cases: The program aims to settle thousands of unresolved court cases accumulated since the unit area method of calculating property taxes was implemented in 2004.
- Benefits for MCD and Citizens: Both MCD and Delhi’s citizens will benefit from the program. The funds raised through the property tax collection will be used for the development of roads, parks, and schools in the city.
- Simplified Tax Obligations: Under the SAMRIDDHI 2022-2023 program, taxpayers will have no further obligations after paying taxes for 1+5 years (residential properties) or 1+6 years (non-residential properties). Disputes will be resolved after a year of review of the payments.
Property Tax SAMRIDDHI: Important Details
- Deadline for Tax Payment: If a taxpayer fails to pay their tax dues by March 31, 2023, they will be responsible for all tax debts since 2004 (or the year it became overdue), along with interest and penalties. They will also be ineligible for waivers.
- Coercive Measures: Defaulters who do not pay their taxes by the deadline will face coercive measures starting April 1 of the following year to collect unpaid taxes.
- Updating Tax Database: Taxpayers who have already paid dues for 2017-18 or 2016-17 but whose payments have not been recorded in the MCD tax database must submit proof of payment to update their records.
- Exclusions: Cases, where the principal, interest, and penalty have already been paid before the commencement of the scheme, will not be evaluated and reopened.
Standard Operating Procedure (SOP)
Follow these simple steps to access and avail the benefits of the SAMRIDDHI 2022-23 property tax amnesty program:
- Ensure your computer is connected to the internet and open your preferred web browser.
- Visit the official website by typing the URL https://mcdonline.nic.in and press ‘Enter.’
- Locate and click the ‘SAMRIDDHI 2022-23’ button on the webpage, as shown below:
- A pop-up window will appear on the screen:
- Select your service area by choosing your Zone, Ward, or Colony and clicking the ‘Search’ button.
- A series of buttons will appear after clicking ‘Search.’
- Click the ‘SAMRIDDHI 2022-23 Pay Property Tax’ button:
- You will be redirected to the Citizen Login page.
- If your mobile number is already registered, sign in directly.
- If your mobile number is not registered, click ‘New User Click Here for Sign Up’ (found at the bottom of the page).
- Fill in the required fields on the registration page and click ‘Submit.’
- A confirmation message will appear, and you will be redirected to the Citizen Login page with the message: “Registered successfully. Please log in with the following mobile number: 98xxxxxxxx.”
- Enter the registered mobile number and click ‘Get OTP’ to receive an OTP for logging in.
- Once you successfully log in, you will be directed to your account with details of any registered properties.
- To avail of the Amnesty Scheme, click the ‘Actions’ box and select ‘Pay Tax (SAMRIDDHI 2022-23)’
- If you do not have a UPIC or your UPIC is incorrect, please submit an application for a new UPIC.
- To apply for a new UPIC, fill out the online form and submit it. Upon successful submission, a new UPIC ID will be automatically generated, and you will receive a notification via SMS and email. The newly assigned UPIC will also appear in your login portfolio with a ‘Draft’ status. To finalize it, click ‘Action’ and select ‘Edit property/owner details,’ then save and submit for final approval.
- Once you have your UPIC, click ‘Register Property with New UPIC’ to update the property and owner details as needed, and proceed to pay the tax.
- If the same UPIC is used to search or register a property again, the system will display the property details from legacy data but will not permit registering the property. In this case, you will see a message stating, “UPIC is already in use. If needed, contact MCD Help-Desk.”
The SAMRIDDHI 2022-2023 program encompasses cases involving bounced cheques, including those where the bank account and property have been attached, as well as cases currently under judicial proceedings. However, the MCD has clarified that cases, where the principal, interest, and penalty have already been paid before the start of the program, will not be assessed and reopened. This property tax amnesty program is a step forward in simplifying tax obligations and providing relief to property owners in Delhi.