Khata A vs Khata B Bengaluru: The Buyer Guide to Loans, Permits and Resale in 2026

On April 25, 2026, Greater Bengaluru Authority (GBA) Chief Commissioner M. Maheshwar Rao announced that roughly 13 lakh e-Khatas are now available for instant download using the SAS Property Tax ID, without an office visit. For a buyer scrolling through resale listings in Whitefield or Kanakapura Road, that single number changes the question you should be asking. The old debate of Khata A vs Khata B Bengaluru is no longer just paperwork trivia. It now decides whether your property even shows up cleanly in the state's digital records, whether a bank will lend against it, and whether you can ever build on it.

The short answer. An A Khata property is fully tax-compliant and follows building bylaws, so it qualifies for home loans, building plan approvals and smooth resale. A B Khata is only a tax record for a property with deviations or pending compliance, so most banks refuse loans and no building permit is issued. The trade-off is blunt: B-Khata homes are cheaper up front, but they are harder to finance, riskier to resell, and you carry the cost and uncertainty of regularising them later.

Quick facts: in Bengaluru, as of April 25, 2026, the Greater Bengaluru Authority made about 13 lakh e-Khatas downloadable via the SAS Property Tax ID on the e-Aasthi portal, per GBA Chief Commissioner M. Maheshwar Rao.

Khata A vs Khata B Bengaluru: what is the core difference?

An A Khata certifies a legal, fully compliant property, while a B Khata is a separate register for properties with deviations or unpaid dues. The Khata itself is not a title document. It is a civic record that links a property to its owner for property tax, and it sits alongside the sale deed rather than replacing it. The A register lists properties that meet building bylaws and have cleared all civic obligations. The B register, sometimes called the B-Khata extract, was created so the corporation could still collect tax from properties that did not fully comply, for example unauthorised layouts, plots without a sanctioned plan, or revenue-site conversions that were never fully regularised. Paying tax through the B register does not make the property legal. In December 2014, the Karnataka High Court ruled in cases including Shanta M Gad versus BBMP and Pushpa Shetty versus BBMP that a B-Khata entry exists only for tax collection and does not grant the rights of a legal property, including the right to a building licence or transfer. For a buyer, that 2014 ruling is the reason a B-Khata bargain so often turns into a stalled file at the bank or the planning desk.

Can you get a home loan on a B Khata property in Bengaluru?

Usually not from a mainstream bank, and that is the single biggest practical gap in the Khata A vs Khata B Bengaluru comparison. Most public sector banks and large private banks decline home loans on B-Khata properties because the property is treated as non-compliant collateral. Some non-banking financial companies and smaller lenders do fund B-Khata purchases, but typically at higher interest rates and lower loan-to-value ratios, which means you bring a much larger down payment. For an A Khata property, the path is ordinary: clean civic record, building approvals on file, and a lender that treats it like any compliant home. If you plan to borrow most of the purchase price, a B-Khata listing can collapse at the sanction stage even when the price looks attractive. Buyers sometimes assume an NBFC loan is a clean workaround. It is a fallback, not an equal substitute. The higher rate compounds over a long tenure, the lower loan-to-value ratio means a heavier upfront outlay, and you may still struggle to refinance later to a cheaper bank loan while the property stays in the B register. Treat any verbal assurance that a loan is easy as something to test in writing before money changes hands.

Can you build or get plan approval on a B Khata plot?

No. B-Khata properties are not eligible for building plan approval, so you cannot legally start new construction or sanctioned renovation. This is the second hard wall buyers hit. If you are buying a vacant or partly built B-Khata plot intending to construct, the plan will not be sanctioned until the property is regularised into the A register. Since July 1, 2025, a verified e-Khata has been mandatory for building plan approvals in Bengaluru, which tightens the gate further. An A Khata, by contrast, gives you the permission pathway: you can apply for a sanctioned plan, occupancy and the usual approvals. This matters even if you have no immediate plan to build. A future buyer of your property may want to add a floor or rebuild, and a B-Khata status will limit them in exactly the same way it limits you. The permission gap therefore travels with the asset and quietly shrinks the pool of people willing to pay full value for it.

How does the e-Khata system under the Greater Bengaluru Authority change things?

It moves the entire Khata record online and makes it the gatekeeper for registration. The Greater Bengaluru Authority replaced the Bruhat Bengaluru Mahanagara Palike (BBMP) on September 2, 2025, under the Greater Bengaluru Governance Act, 2024, with five city corporations handling local services and Khata. Khata issuance and transfer now run through the Karnataka government's e-Aasthi portal at bbmpeaasthi.karnataka.gov.in, where a property's ownership, dimensions and tax status sit in one digital record. A valid e-Khata is now required to register, sell or transfer a property within the old BBMP limits. To reduce delays, the authority has said e-Khata applications not cleared within five working days will be auto-approved, a reform reported on March 13, 2026. You can read our previous coverage in this guide to Khata transfer after buying a resale flat in Bengaluru, and the mechanics of the speed-up in our explainer on e-Khata auto-approval in five working days for Bengaluru buyers.

How does B-Khata regularisation work and what does it cost in 2026?

Eligible B-Khata properties can be regularised into the A register after paying a settlement charge, and a temporary window has made that cheaper. The Greater Bengaluru Governance Act prohibits issuing B-Khata for properties created or constructed after September 30, 2024, so the B register is being closed off for new entries while older ones get a route to legality. Through the 100-day drive that began on May 16, 2026, the conversion charge was reduced from 5 percent to 2 percent of the property's guidance value, alongside a small application fee. The catch for buyers is that the discounted window is time-limited, and not every B-Khata property qualifies. Confirm eligibility and the exact dues before you treat conversion as a sure thing rather than a hope. The practical risk is timing. If you buy expecting to regularise during the discounted window but the seller's documents are incomplete or the property falls outside the eligible category, you can miss the cheaper rate and still be stuck with a non-compliant asset. Where possible, push for the seller to complete or at least initiate regularisation before registration, or negotiate the expected conversion cost into the price so you are not absorbing it as a surprise later.

Is a cheaper B Khata property worth the risk for a buyer?

Only if you go in with eyes open and price the risk, because the discount on paper is rarely free. A B-Khata listing can be tempting because the sticker price sits below comparable A Khata stock. But weigh the full picture: a likely loan refusal from mainstream banks, no building permit until regularisation, a narrower set of future buyers when you sell, and the regularisation charge itself. If the property is clearly eligible for the current 2 percent window and the seller has the documents ready, the gap can be worth bridging. If eligibility is uncertain, a low price can be a trap that locks your capital into an asset you cannot finance, build on, or easily exit.

What should a buyer check before signing on a Khata property?

Verify the Khata status yourself on the official record rather than trusting a broker's word. The following checklist covers the points that most often decide whether a Bengaluru purchase is safe.

1. Pull the e-Khata on the e-Aasthi portal using the SAS Property Tax ID and confirm whether it sits in the A or B register.
2. Match the owner name, area and dimensions on the e-Khata against the sale deed, because auto-approved records can still carry errors.
3. Ask for the latest property tax paid receipts and check there are no arrears.
4. Request the encumbrance certificate to confirm there are no undisclosed loans or liens on the property.
5. For any construction plan, confirm the sanctioned building plan and occupancy certificate exist, since these are unavailable on B-Khata plots.
6. If it is B-Khata, get written confirmation of eligibility for regularisation and a written estimate of the conversion charge before you commit.
7. Get your home loan pre-sanctioned against this specific property so a lender confirms it will fund the purchase before you pay an advance.

Is B Khata illegal in Bengaluru?

A B-Khata property is not strictly illegal, but it is treated as non-compliant. The Karnataka High Court held in December 2014 that the B register exists only for tax collection and does not grant the rights of a legal property. So the property can be taxed and occupied, yet it cannot get a building licence or be transferred with the protections an A Khata enjoys.

Can a B Khata property be converted to A Khata?

Yes, eligible B-Khata properties can be regularised into the A register after paying a settlement charge. Through the 100-day drive launched on May 16, 2026, the conversion fee was cut from 5 percent to 2 percent of the guidance value. Not every property qualifies, so confirm eligibility and the exact dues on the official portal before you rely on conversion.

Do I need an e-Khata to register a property in Bengaluru?

Yes. Under the Greater Bengaluru Authority, a valid e-Khata is required to register, sell or transfer property within the old BBMP limits. Khata records now run through the e-Aasthi portal, and a verified e-Khata has been mandatory for building plan approvals since July 1, 2025. Without it, the registration cannot proceed cleanly.

Will a bank give me a loan on a B Khata flat?

Most banks will not. Public sector and large private banks generally refuse home loans on B-Khata properties because they are treated as non-compliant collateral. Some non-banking financial companies lend, but usually at higher interest rates and lower loan-to-value ratios, so you fund a bigger share yourself. Get a pre-sanction before paying any advance.

For the official process and current rules, see the BBMP page on B to A Khata conversion and the Karnataka e-governance e-Aasthi e-Khata portal.

Last updated 2026-06-26. PropNewz Team.