A khata, B khata and e-khata in Bengaluru: which one a flat buyer should accept

Every Bengaluru property conversation reaches the word khata within five minutes, and most buyers nod without knowing what it is. A khata is an entry in the local body's property tax register. It is not proof of ownership. But in Bengaluru the type of khata decides things a buyer cares about a great deal: whether the land could have had a building plan sanctioned, whether a bank will lend, and whether the flat will get a clean khata of its own when the building is finished. This guide explains A khata, B khata and e-khata, shows what RERA Karnataka records about them, and sets out the decision a flat buyer actually faces.

The three words, in plain terms#

Khata. The account of a property in the local body's register, used to assess and collect property tax. It names the person the body bills, the property's extent and its assessment number. The title, meaning who owns the property, is proved by the deed and the chain behind it, not by the khata.

A khata. The main register. A property gets one when it complies with the planning rules: converted land, an approved layout or plan, the paperwork in order. An A khata property can apply for a building plan, a trade licence and a bank loan in the ordinary way.

B khata. A separate register the BBMP kept so it could collect tax from property that did not comply, such as a site in an unapproved layout, a revenue site that was never converted, or a building that departed from its sanctioned plan. Being on it meant paying tax; it did not make the property regular. A B khata property has generally not been able to get a building plan sanctioned, and most banks do not lend against one, according to guides published by Housing.com and by lenders such as Tata Capital.

e-khata. The digital form of the khata, not a new category. Bengaluru launched it in October 2024, and it became mandatory for building plan approvals in the city from 1 July 2025. Outside Bengaluru the same idea runs on two state systems: E-Aasthi for other urban local bodies and e-Swathu for gram panchayats.

Two changes since 2025#

The city that issues the khata changed. The Greater Bengaluru Authority replaced the BBMP on 2 September 2025, with five city corporations beneath it, so a khata issued before that date says BBMP and one issued after names a new body. Neither is wrong.

And B khata got a way out. The state opened a scheme to move B khata property to A khata on 1 November 2025, at a fee of 5 percent of the guidance value; ETV Bharat reported 1,169 applications in the first week. It was reopened at 2 percent from 16 May 2026 for a 100-day drive, which Deccan Herald reported would run until 23 August 2026. Reports describe it as covering plots and single-unit properties, not flats in an apartment building, so it is not a route for a buyer in a tower.

What RERA Karnataka records about khata#

For each survey number under a project, the promoter files the khata on the register's land tab: its number, date, the issuing authority, the type and the extent. The form offers A khata or e-khata, and no land row on the register records a B khata. Across Bengaluru Urban the land rows break down like this:

Statewide the split is 8,422 rows with an e-khata, 6,033 with an A khata and 2,417 with none recorded, of 16,872. Read the issuing authority column too. The city corporation is the most common name on Bengaluru Urban rows, but gram panchayats appear on hundreds of them, because land on the edge of the city is often under a panchayat until the city takes it in. A panchayat khata is not a warning sign by itself; it tells you which body you will deal with for the flat's khata later. A copy of the khata itself is uploaded on 3,794 registrations, listed by survey number among the land papers.

An analogy: the electricity meter#

An electricity bill in your name proves the supply company bills you for that address. It does not prove you own the house; a tenant can hold one. But a company that refuses to connect a house tells you something is wrong with the building or its papers. The khata works the same way. An A khata or e-khata says the local body has the property on its books and taxes it. A B khata says it taxes the property while recording that something about it is not regular. Neither one is the title, and the B khata is the refusal you should ask about.

Ananya and Karthik weigh two offers#

Names and numbers in this story are illustrative. Ananya and Karthik had two offers on the table. The first was a 2BHK in a registered project near Sarjapur Road whose land tab listed three survey numbers, each with an e-khata issued by a gram panchayat. The second was a resale flat in an older building closer to their office, Rs 6 lakh cheaper, whose seller mentioned a B khata in passing. They asked their bank about both. The bank had no difficulty with the first. For the second it asked for the building's sanctioned plan and occupancy certificate before it would discuss a loan, and the seller had neither. They stopped looking at the resale flat. For the project, they asked the developer one more question: who would apply for each flat's khata after completion, and when.

The decision for a flat buyer#

1. Land rows show A khata or e-khata. The ordinary case. Read the issuing authority and the date, match the extent against the survey numbers, and carry on with the title papers.
2. A land row shows no khata. Ask why. It may be land still being converted or a record the promoter did not fill in; either way you want the khata, or the reason for its absence, before you pay more than a booking amount.
3. Someone mentions B khata. For a flat in a project, stop and ask how the building's plan was sanctioned, because the usual route needs a compliant khata. For a resale flat, ask your bank before anything else.
4. The khata is in a name you do not recognise. It should be in the name of the landowner or the promoter. A third name needs the deed and mutation that connect them.

The khata copies a promoter uploaded sit in each project's free document list, by survey number; open the project from Bengaluru Urban's district page to see which survey numbers carry one.

How the khata sits beside the RTC, the encumbrance certificate and the conversion order is in RTC, khata and the encumbrance certificate, and why a tax record is never a title is the same point the chain of title for a resale flat makes about any flat. The rest of the purchase, stage by stage, is in buying a flat in Karnataka, and the registration costs that come after are in stamp duty and registration charges in Karnataka.

What the free page shows#

ReraGenie's free page for a RERA Karnataka project lists every document the promoter filed, with the land papers named by survey number, including the khata copy where one was uploaded, and it names the landowners on file. The khata type and issuing authority for each survey number are on the land tab of the project's page on the RERA Karnataka portal, which is where to read them. Buyer reports, the project watch and alerts cover MahaRERA projects only for now. Every Bengaluru project is on Bengaluru Urban's district page.

Printable checklist#

• Each survey number's khata type, number, date and issuing authority read on the land tab.
• No survey number with no khata recorded, or the reason for one in writing.
• Khata names the landowner or the promoter, and the deed connects them.
• No B khata anywhere in the land or the building's history.
• Developer's written answer on who applies for each flat's khata after completion.

Have a lawyer read the land papers before you pay more than a booking amount. This article is educational and not legal advice. For a dispute, consult a lawyer who practices before your state's RERA.