Bengaluru e-khata: A-khata vs B-khata and what each means for your home loan

Rules and rates as of 16 October 2026.

Ask a Bengaluru seller what kind of khata the property has and you will usually hear one of two letters: A or B. Ask a bank, and the letter can decide whether the loan gets sanctioned at all. This explainer sets out what the two records are in law, what the city's own documents and the Karnataka High Court say about them, and where the electronic khata (e-khata) fits in.

First, what a khata is

Bengaluru's civic bodies now work under the Greater Bengaluru Governance Act, 2024 (Karnataka Act 36 of 2025), in force from 15 May 2025. Section 2(34) defines a khata as "a record of an immovable property maintained in the property tax register by the City Corporation". Section 2(35) defines the khatadar as the person in whose name that record stands and who is legally responsible for paying the property tax. The entry "shall be presumed to be true until the contrary is proved".

So a khata is a tax record. It is not a title deed. Ownership passes by a registered sale deed; the khata tells the corporation whom to bill. That distinction is the key to the A/B question.

Where the letters come from

A Division Bench of the Karnataka High Court explained the split in Swapnaja v. The Regional Commissioner (Writ Appeal 200065/2019, Kalaburagi Bench, 13 December 2021). The State Government had directed city corporations under the Karnataka Municipal Corporations Act to issue two kinds of khata certificate. The A-khata is for plots that comply with the Karnataka Town and Country Planning Act, 1961. "B-khatas are issued in such cases were the provisions have not been followed."

The city's own khata-services document puts the Bengaluru rule plainly. For revenue properties where land-use conversion and layout approval have not been obtained, "Khatha Registration will not be done unless they are regularized by the Government", but such properties are still assessed for property tax and "entered in the 'B' Register". That is all a B-khata is: an entry in the B register so the city can collect tax on a property it has not regularised.

What the High Court has recorded about B-khata

In Sohanlal Joshi v. State of Karnataka (Writ Appeal 1505/2024 and connected appeals, decided 9 April 2026), a Division Bench recorded an affidavit filed by a BBMP Joint Commissioner. It states that a B-khata "does not confer any legal right, title, or authorization", is maintained "solely for the purpose of property tax assessment", and "does not regularize the land use nor does it confer any legality upon the property". The affidavit adds that no building plan can be sanctioned for a B-khata property.

These are the corporation's own words, recorded by the court, not a ruling by the court on the point. They still tell a buyer how the city treats a B-khata property. In a separate order, Sudha Margaret v. The Commissioner (WP 6826/2025, 13 March 2026), owners said they could not get a sanctioned plan because the property was B-khata, and the court directed the GBA (West) to decide their request to change it to A-khata, and for plan approval, within three months.

A-khata and B-khata side by side

Point	A-khata	B-khata
What it records	Property tax entry for a property that complies with planning law	Property tax entry in the B register for a property not yet regularised
Typical cause	Approved layout, converted land, sanctioned plan	No land-use conversion or no layout approval
Proves title?	No; the registered deed does	No; BBMP says it confers no right or title
Building plan sanction	Can be sought	Not granted, per BBMP's affidavit to the High Court
Property tax	Payable	Payable
Bank loan	Usually acceptable, subject to the lender's legal check	Many lenders decline or ask for conversion first; ask in writing

Where e-khata fits

The e-khata is the electronic version of the khata, issued through the city's e-Aasthi portal. It is a format, not a third category: a property can have an e-khata that shows it as A or B. The portal blocks automated readers, so we could not confirm its current steps or fees, or read the order that made an e-khata a condition for registering a sale in Bengaluru. Several reports say that requirement applies; treat it as likely and check with the Sub-Registrar before booking a registration slot.

Why lenders care

No RBI rule names the khata. But a home loan is secured on the property, and the lender's lawyer checks that it was built and can be sold lawfully. A B-khata signals the opposite on two counts: the layout or land use is not approved, and the building has no sanctioned plan. Lenders differ, and practice changes, so the only reliable answer is the one your lender gives in writing before you pay a token amount.

A B-khata is not a defect in the seller's ownership. A seller can hold a perfectly good registered title and still have a B-khata. The issue is that the land or building has not been regularised, and that limits what you can build, and what a bank will lend against.

Converting B to A: what we could and could not confirm

News reports say the Karnataka government approved converting eligible B-khata properties to A-khata in 2025, with a fee set as a percentage of the guidance value, reduced for a 100-day window from 15 May 2026. The reported conditions include a cut-off date for the B-register entry and exclusions for land reserved for roads and drains. We could not open the government order or the GBA's conversion page, so none of these details is confirmed here. The court orders above confirm only that a conversion route exists and that the corporation must decide applications under the law.

Worked example: what conversion could cost

This is illustrative. Take a 1,200 sq ft site (30 ft by 40 ft) with an assumed guidance value of ₹5,000 per sq ft. The rates used are the ones reported in the press; the editor should confirm them against the order.

• Guidance value: 1,200 × ₹5,000 = ₹60,00,000
• Fee at the reported standard rate of 5%: ₹60,00,000 × 0.05 = ₹3,00,000 (₹250 per sq ft)
• Fee at the reported reduced rate of 2%: ₹60,00,000 × 0.02 = ₹1,20,000 (₹100 per sq ft)
• Difference: ₹3,00,000 − ₹1,20,000 = ₹1,80,000

Counting 100 days from 15 May 2026, inclusive, the reduced window would have ended on 22 August 2026. Unless it has been extended, a buyer today should budget at the higher rate, plus any arrears of tax, and should agree in writing who pays: buyer or seller.

Before you pay a token

• Ask the seller for the e-khata extract and check whether it says A or B. Match the name and property ID with the sale deed and the last tax receipt.
• If it is B, ask for the land-use conversion order and the layout approval. If they do not exist, the property is not regularised.
• Ask your lender, in writing, whether it will lend on this property as it stands.
• Have a property lawyer read the title chain. The khata, A or B, does not prove ownership.