A Khata vs B Khata vs e-Khata in Bangalore (2027)

By the Valuepersqft advisory team · 11 Nov 2026

Ask ten people in Bangalore what a khata is and you will get ten slightly different answers. Most will agree on one thing: you want an A khata, and you should be careful with a B khata. That is broadly right, but the rules have changed a great deal since 2024. Registrations now run on e-khata, the city’s civic body has been reorganised, and there is a scheme to turn many B khatas into A khatas. Here is A khata vs B khata vs e-khata in plain words.

• A khata means the property is in the main register; B khata means it has planning or legal defects.
• Since October 2024, a final e-khata is needed to register a sale within Bengaluru's city limits.
• A one-time scheme opened in November 2025 to convert eligible B khatas to A khatas.
• Outside the city, gram panchayat properties use e-Swathu, where Form 11B is the B khata equivalent.

This guide explains what each term means today, what has changed, and the checks we run before recommending any plot, villa or resale home to a client. If you are looking at land, our plots in Bangalore and villas in Bangalore pages list the approved communities we track.

What a khata is, and what it is not

A khata is the city’s record of a property for tax purposes. It names the property, its size and the person responsible for paying property tax. You need it to pay tax, apply for a building plan, get water and power connections, take a loan and, since late 2024, to register a sale in the city.

What a khata is not is proof of ownership. Title comes from your sale deed and the chain of documents before it. Courts have said many times that an entry in a tax or revenue register does not create or take away title. So a clean khata on a property with a broken title chain is still a problem, and your lawyer should check both.

What is A khata

An A khata means the property is entered in the main assessment register. In practice it signals that the property sits on land with the right approvals: a layout approved by the planning authority, land converted for residential use, and, for a building, a sanctioned plan. A khata properties are the easiest to sell, lend against and build on.

What is B khata

A B khata is an entry in a separate register created so that the city could collect tax from properties with legal or planning defects. Typical examples are sites in revenue layouts that were never approved, buildings that went beyond their sanctioned plan, or land not formally converted for residential use. B khata properties pay tax, but they have historically struggled to get building plan approval, bank loans and smooth resale.

A B khata is not illegal in itself. It is a record that something about the property is not yet regular. The question for a buyer is whether it can be fixed, how, and at what cost.

e-khata: the digital version that registration now depends on

An e-khata is the digital khata, issued through the city’s e-Aasthi system with a unique property ID (ePID). Both A and B properties get their own type of e-khata; digitising a record does not change which register it sits in.

Two dates matter. From October 2024, a final e-khata became mandatory for registering sales and mortgages of properties within Bengaluru’s city limits, and the state’s Kaveri registration system checks for it. From July 2025, e-khata was also required for building plan approvals. If a seller cannot show a final e-khata for the property, the registration simply will not go through.

You can search e-khata records online using the ePID or the owner’s details. Ask the seller for the ePID early, and look it up yourself before the agreement.

What changed in 2025 and 2026

The Greater Bengaluru Authority

In September 2025, BBMP was replaced by the Greater Bengaluru Authority and five city corporations. Old BBMP khatas remain valid, and e-khata continues under the same system, but you may now deal with one of the new corporations rather than BBMP. Expect some forms, offices and web addresses to keep changing for a while.

The B khata to A khata scheme

In November 2025 the city opened a one-time scheme to convert eligible B khatas into A khatas. The broad conditions were:

• the property had to be in the B register by 30 September 2024;
• vacant sites or single-owner, single-unit buildings, with individual flats left out at launch;
• access from a road, and no part of the land earmarked for roads, drains or other public works.

The owner pays a fee calculated as a percentage of the guidance value. The rate has been changed during the scheme, including a reduced-rate window in 2026, so check the rate in force on the day you apply. In January 2026 the state cabinet approved the same approach for other towns and cities in Karnataka.

Two cautions. Conversion changes the khata; it does not regularise a building that goes beyond its sanctioned plan. And a property that qualifies for conversion still needs a clean title. If you are buying a B khata property on the promise that it “will be converted”, get the conversion done, or at least applied for with the fee paid, before you pay the full price.

Outside the city limits: plots in the growth corridors

Many of Bangalore’s gated plot communities, especially around Devanahalli, Hoskote, Jigani and the outer stretch of Sarjapur Road, are outside the city corporations. Here the rules are different.

• Layout approval comes from the planning authority for that area, such as BMRDA’s local planning authorities or the airport area planning authority near Devanahalli, rather than the city.
• Land conversion from agricultural to residential use should be in place for the whole layout.
• The khata for gram panchayat areas is issued through the state’s e-Swathu system. Properties that are in order are recorded in Form 9 or Form 11; properties with defects go into a separate register, Form 11B, which is the rural cousin of the B khata.

For a plot in an approved, converted layout, you should expect an e-Swathu record in the regular form, not 11B. If the developer says khatas will be issued “after handover”, ask for the approval and conversion papers now and a written timeline for the khata.

Apartments and khata

For a new apartment, the khata comes after the building is complete. The developer applies for the occupancy certificate, the property is assessed, and individual khatas are issued for each flat. During construction, what you should check is the land: its khata, conversion and the sanctioned plan. At handover, ask when the individual e-khata will be ready, because you will need it to resell or remortgage. For a resale flat, ask for the flat’s own e-khata, the occupancy certificate and the latest tax receipts.

Approved plotted communities compared

The table shows some of the approved gated plot communities we track. “Plots per acre” divides the number of plots by the land area; lower figures usually mean bigger plots and more open space.

Most of these communities are in the north around Devanahalli, which has become Bangalore’s main plot market thanks to large land parcels near the airport. The south-east, around Jigani and Hosa Road, is the other big cluster. Our guide to North Bangalore and the airport corridor covers the north in more detail.

Figures are as published by the developers and may change between phases.

Plot communities we track in Bangalore

Also on our list: Arvind Orchards, Century Seasons, Manyata Earthsong and Tata Raagam in Devanahalli, and Adarsh Euphoria on Sarjapur Road.

Our checklist before buying a plot or villa in Bangalore

1. Ask for the ePID or e-Swathu record and look it up yourself. Is it an A khata, a regular e-Swathu form, or a B khata or Form 11B?
2. Check the layout approval and the authority that issued it, and match the plot number on the approved plan.
3. Confirm land conversion for residential use for the whole layout.
4. Check Karnataka RERA registration for any new plotted or villa project, and match the plot count and completion date.
5. Have a lawyer read the title deeds, the encumbrance certificate and the khata history going back several decades.
6. Confirm property tax is paid up to date, and get the latest receipt.
7. For a B khata property, ask whether conversion has been applied for, what fee applies, and whether any building on it goes beyond its sanctioned plan.

Buying a resale home: the order of things

For resale property, the sequence matters. Check the e-khata and title first, before any token advance. Then agree the price and terms in a written agreement that makes the advance refundable if the papers do not hold up. Your lawyer then completes due diligence, your bank (if you are borrowing) runs its own legal and technical check, and only then do you register the sale. After registration, apply to transfer the khata into your name, and keep the acknowledgement safe. Skipping that last step is the most common mistake we see, and it causes trouble years later at resale.

What we tell our clients

For a home you plan to live in or hold for the long term, we recommend A khata or regular e-Swathu properties in approved, converted layouts, and we treat B khata properties with care even with the conversion scheme in place. The rules have moved quickly since 2024, so check the current position on the day you buy. If you would like us to shortlist plots and villas with clean papers, our Bangalore team can help.

Ask for a plot shortlist →

Frequently asked questions

What is the difference between A khata and B khata?

An A khata property is in the main tax register and usually has all approvals in place. A B khata property is in a separate register for properties with planning or legal defects, so it can be harder to build on, borrow against or sell.

Is e-khata the same as A khata?

No. An e-khata is the digital form of the khata. Both A and B properties have e-khatas, so check which register the e-khata belongs to.

Is e-khata mandatory for property registration in Bangalore?

Yes. Since October 2024, a final e-khata has been required to register sales and mortgages of properties within the city limits.

Can a B khata be converted to an A khata?

Many can, under the one-time scheme that opened in November 2025, if the property was in the B register by 30 September 2024 and meets the other conditions. A fee based on the guidance value applies, and the rate has changed during the scheme.

Can I get a home loan on a B khata property?

It is difficult. Most large banks prefer A khata or converted properties. Some lenders consider B khata properties case by case, often at stricter terms.

What is e-Swathu?

It is the state’s system for property records in gram panchayat areas. Properties in order are recorded in Form 9 or Form 11, and properties with defects in Form 11B.

• Is Devanahalli Good for Living? North Bangalore Guide
• Buying a Villa on Sarjapur Road: What to Know
• Chennai vs Bangalore vs Hyderabad: Where to Buy

By the Valuepersqft advisory team Property advisors across Bengaluru, Hyderabad, Chennai, Pune and Mumbai for 8+ years, working with 40+ developers and 500+ projects.

This article is general guidance, not legal advice. Khata rules, fees and portals have changed often since 2024; please confirm the current position with a property lawyer and our team before making a decision. Project details are taken from developer information and may change.