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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Case ID :

        MCD rolls out one-time property tax amnesty scheme

        May 21, 2025

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        New Delhi, May 21 (PTI) The Municipal Corporation of Delhi (MCD) on Wednesday announced the rollout of a one-time property tax amnesty scheme for the financial year 2025-26.

        Under the Sumpattikar Niptaan Yojana (SUNIYO), people will be able to pay the principal amount of property tax of the current year (2025-26) and the previous five years (2020-21 onwards) in one go and all their previous dues (before 2020-21), including interest and penalty will stand waived off, the municipal corporation said.

        The MCD also noted that a similar one-time measure launched in 2022-23, the SAMRIDDHI scheme, also allowed full waiver of old arrears if the taxpayer paid recent dues i.e. due of five years for residential and six years for non-residential properties.

        The SUNIYO scheme will apply to all types of properties falling under the jurisdiction of the MCD.

        In his first General House meeting after taking over as Delhi Mayor, Raja Iqbal Singh on Wednesday also announced the removal of "user charges" linked to garbage collection on the property tax.

        The introduction of the user charge, which is currently being levied along with annual property tax has been opposed by both opposition AAP, the ruling BJP and residents' groups.

        However, the House proceedings were disrupted when AAP councillors questioned the mayor for not declaring a Leader of the House (LOH).

        Former AAP mayor Mahesh Kumar and AAP's Leader of Opposition Ankush Narang also raised slogans in the House.

        In response, Mayor Singh who was elected recently in April 25, announced BJP Satya Sharma as the new Leader of the House.

        Previously, under the AAP-led MCD, Mukesh Goel was the LOH. Goel has since quit the AAP and is among the 16 councillors of the opposition party who announced the formation of Indraprastha Vikas Party (IVP), citing alleged neglect and non-performance within the civic body. PTI NSM SKY SKY

        Property tax amnesty allows payment of recent principal to trigger waiver of older dues and removal of garbage user charges A municipal one-time property tax amnesty permits payment of the principal for the current year and the five prior years in one payment, with all earlier arrears, including interest and penalties, waived; the scheme applies to all property types within the municipal jurisdiction and follows a prior similar measure conditioning waiver of old arrears on payment of recent dues.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Property tax amnesty allows payment of recent principal to trigger waiver of older dues and removal of garbage user charges

                                A municipal one-time property tax amnesty permits payment of the principal for the current year and the five prior years in one payment, with all earlier arrears, including interest and penalties, waived; the scheme applies to all property types within the municipal jurisdiction and follows a prior similar measure conditioning waiver of old arrears on payment of recent dues.





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                                ActsIncome Tax
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