The Amritsar Municipal Corporation (MC) will impose a 10% penalty on current year property tax dues not paid by December 31. Starting January 1, 2026, previous years' arrears will face a 20% penalty plus 18% annual interest. The MC has collected Rs 38.60 crore so far, with over 81,000 returns filed. Efforts to increase tax compliance include intensified scrutiny of suspected evasion cases, particularly among hotels and large commercial properties.