SAMRIDDHI scheme will serve as a one-time property tax amnesty scheme for residents of authorised and regularised colonies in Delhi. (Representational Photo)In a major relief to both residential and non-residential property owners, Lieutenant Governor (L-G) Vinai Kumar Saxena recently launched a one-time scheme – called ‘Strengthening and Augmentation of Municipal Revenue for Infrastructure Development in Delhi’ (SAMRIDDHI). This will serve as a one-time property tax amnesty scheme for residents of authorised and regularised colonies in Delhi.
Details of the scheme, and how to avail of it, are below:
– The scheme started from October 26, 2022 and will end on March 31, 2023.
– Under this scheme, people will get a chance to settle the principal tax amount of the current and last five year. By doing so, people will get relaxation on all penalties and previous outstanding dues.
– Under the scheme, for residential properties, taxpayers are required to pay the principal amount of property tax for the current year and previous five years (i.e. FY 2022-23 + FYs 2017-18 to 2021-22), whereupon 100% interest and penalty on the outstanding tax amount shall be exempted and all the previous dues prior to 2017-18 will be waived off.
– For non-residential/commercial properties, taxpayers have to pay principal amount of property tax for the current year and previous six years (i.e FY 2022-23 + FYs 2016-17 to 2021-22). In doing so, 100% interest and penalty on the outstanding tax amount exempted and all the previous dues prior to 2016-17 will be completely waived off.
– According to this scheme, if any taxpayer has already paid tax dues of any of the years from 2017-18 or 2016-17 onwards and the same was not captured in MCD tax data, proof of payment such as receipt can be re-submitted so that the tax database can be updated. Cases where the principal, interest and penalty has already been paid before the launch of the scheme shall not be reassessed and reopened.
– The benefits of the scheme will be available to only those taxpayers who settle their tax dues as per the scheme. In case a taxpayer fails to settle his tax dues by March 31, 2023, he shall be liable to pay all tax dues along with interest and penalty since 2004 or since whichever year it has been pending, and shall not be entitled to any waiver as per the scheme.
– The coercive measures to collect the tax dues will be launched against such defaulters from April 1, 2023.
– The scheme will also cover cases of the dishonored cheque(s), including cases where bank account and property has been attached, as well as those pending under litigation in any court(s) of law, subject to respective terms and conditions.
– The scrutiny of the tax payment under the scheme will be done strictly within one year from the date of tax payment. During the scrutiny, if it is found that a taxpayer has not deposited the right amount of tax by willful suppression of fact or misrepresentation of fact, the benefits extended shall be withdrawn. However, any discrepancy in this regard may be raised only within a period of one year from the receipt of the application and, thereafter no claim in this regard shall be made by the department and the case will be deemed as closed.
– To avail the scheme, a taxpayer will have to visit the MCD’s official website, https://mcdonline.nic.in, and click at a blue button labelled samriddhi 2022-23. One there, they have to select zone, ward and colony, before proceeding to pay property tax.
– While an interactive session was organised at the Civic Centre Auditorium to clear people’s doubts recently, more camps are expected to be organised in the coming days to handhold taxpayers through the process.