Property Tax Payment Under SAMRIDDHI Scheme

The SAMRIDDHI scheme was launched by Vinai Kumar Saxena who is the Lieutenant Governor of Delhi. The scheme is valid from October 2022 to March 2023. The scheme aims to provide relief to both residential and commercial property owners in Delhi. In this blog, we will walk you through the tax payment procedure under the SAMRIDDHI scheme along with the key facts of this scheme.

What is SAMRIDHI Scheme 2022-23?

The SAMRIDHI scheme stands for Strengthening and Augmentation of Municipal Revenue for Infrastructure Development in Delhi. The government launched this scheme to resolve the multiple pending court cases related to property tax. Under this scheme, you can make the property tax payment via the online portal. However, you need to gather a few pieces of information such as your zone, ward and colony.

How To Pay Property Tax Under SAMRIDDHI Scheme?

The controlling and administrative authorities of the Samriddhi scheme provide an online facility to make property tax payments. Follow the steps mentioned below to know the procedure for property tax payment under the Samriddhi scheme:

Step 1: Visit the official website of MCD. 

Step 2: Click on the SAMRIDDHI button and a new pop will appear.

Step 3: Now, select your service area by selecting the zone or ward or and click on the “Search” button.

Step 4: Upon clicking on the button three options will appear: “Pay Property Tax”, Registration of Birth/Death”, and “Online Service”.

Step 5: Select the “Pay Property Tax (SAMRIDDHI 2022-23) option, and you will be redirected to the Citizen Login page.

Step 6: Now, if your mobile number is registered, then you can login directly.

Step 7: In case your number is not registered then you will need to click on the “New user click here for Sign Up” button.

Step 8: After doing the same you will be redirected to the registration page.

Step 9: Fill out the required fields and click on the “Submit” button.

Step 10: Now, the interface will redirect you to the citizen login page with a notification flashing with “Registered Successfully”.

Step 11: You need to login with the number you have registered.

Step 12: Upon entering the mobile number, click on the get “OTP” button.

Step 13: Enter the OTP to login successfully.

Step 14: Upon successful login, you will redirect to the registered property details page, if any.

Step 15: Click on the “Action” button and make the tax payment to avail the benefits under the scheme.

Key Facts of the SAMRIDDHI Scheme

• Under the SAMRIDDHI scheme, property owners can make tax payments for the current and past five fiscal years (2017-22). Moreover, such taxpayers can also get a waiver of the total interest amount along with the penalty on the outstanding amount.
• Commercial property owners are eligible to make the payment of the principal amount of the last six years (2016-22) and then can also get a waiver on the pending dues, including interest incurred before 2016 and other penalties.
• It is salient to make the tax payment before March 31, 2023. Failing to make the payment will make the taxpayer liable to pay the due amount along with interest and penalties (Since 2004 or from the pending tax date)
• The controlling authority states that authoritarian measures will be taken against tax defaulters to collect the pending tax payments from April 2023.
• In case, there is no record of the tax payment of the property in the MCD database, then the proof of tax payment needs to be submitted if the amount is already paid.
• If the taxpayer has already cleared the principal amount, penalty and interest before the Samriddhi scheme’s launch, then it won’t be reopened or reassessed.
• The SAMRIDDHI scheme aims to eradicate the pending tax dispute and tax-related harassment by the authorities. 
• The SAMRIDDHI scheme is beneficial for both taxpayers and the government. It will save the taxpayer from tax disputes and will generate revenue sources for the government which can be used for infrastructural development.

MCD’s Property Tax Rate for Different Categories

Refer to the tabulated data mentioned below to know the MCD’s property tax rates:

Value Formula of Municipal Corporation of Delhi

The below-mentioned table features the category-wise annual value formula of MCD in terms of property tax:

Note: The tax is payable only for the construction area and not the total carpet area of the property.

Age Factor of Property Tax Payment

The Municipal Corporation of Delhi applies higher taxes on the newer property. The older the property, the lesser will be the applicable tax. The below-mentioned table gives you the detail of values ranging from 0.5 to 1.0.

One of the taxation factors is the use of property, residential and non-residential public purpose property is taxed the lowest. The table mentioned below gives information about property use along with taxation factor:

To Sum Up

Vinai Kumar Saxena who is the Lieutenant Governor of Delhi, believes that SAMRIDDHI is a people-friendly initiative of the MCD. Such an initiative will provide a huge relief to the residents of Delhi, and will also encourage them to get rid of the long-pending property tax dispute and other tax-related harassment. 

In addition, the waiver of tax liability clearly means more capital in the taxpayer’s hands and more revenue for the Municipal Corporation of Delhi. This will lead to the enhancement of infrastructure development in Delhi and its outskirts.

Frequently Asked Questions (FAQs)