Khata and e-Khata for Bengaluru apartment owners
What A-khata and B-khata mean for a flat, what apartment owners need for e-Khata including their UDS, and how the association can help.
Written by the Societly team
Last verified 28 July 2026 · 4 sources
Khata is the single most confused topic in Bengaluru property, and apartment owners have it worse than plot owners because a flat's khata behaves differently from land. Meanwhile the whole system has moved online, and the municipal body itself has changed.
What a khata actually is
A khata is a municipal record. It says a given property exists in the corporation's register in a named person's name, and it is what the property tax assessment attaches to.
It is not title. This trips up buyers constantly. A khata does not prove you own the property — your registered sale deed does that. The khata says the corporation recognises you as the person liable to pay tax on it.
You need it for property tax, for utility connections, for building plan approvals, and in practice for most home loans and resale transactions.
A-khata and B-khata
| A-khata | B-khata | |
|---|---|---|
| What it means | Property is in the main register — approved, sanctioned, compliant | Recorded in a separate register for properties that are un-approved or only partially approved |
| Property tax | Ordinary assessment | Historically assessed at penal rates |
| Home loans | Generally straightforward | Historically much harder; many lenders declined |
| Building plan approval | Available | Generally not |
For a flat, the khata status usually follows the project: if the land or the building lacked the necessary approvals, the flats end up on the B register even though the individual buyer did nothing wrong.
The state has been moving to resolve this. B-khata properties can be regularised to A-khata subject to conditions, and the government has clarified that apartment flats in approved complexes are eligible — but only after they have been migrated to e-Khata first. There has also been a one-time settlement scheme offering a concession on conversion.
Khata rules, conversion schemes and their concessions change frequently, and several have deadlines. Verify the current position on the official BBMP/GBA portal or with a Karnataka advocate before acting — do not rely on this article or any other blog for a decision with money attached.
e-Khata, and what is different for apartments
e-Khata is the digital khata. It combines what used to be split across the khata certificate and khata extract, and adds property photographs, GPS coordinates and the schedule. Applications go through the official BBMP e-Aasthi portal, and the process runs on Aadhaar-based verification.
Documents typically required include the latest property tax receipt, the owner's Aadhaar, and the BESCOM account number — plus your sale deed details.
The apartment-specific part is where owners get stuck. An apartment e-Khata asks for a breakdown that a plot owner never has to think about:
- Super built-up area
- Common built-up area
- Flat carpet area
- Flat built-up area
- Special private area — an exclusive terrace or garden, where applicable
- Undivided share of land (UDS)
Most flat owners do not know their UDS off the top of their head. It is in the sale deed, and it should match the percentage of undivided interest recorded in the Deed of Declaration registered under the Karnataka Apartment Ownership Act.
That last point is worth dwelling on, because it connects directly to the association's own accounts.
Why UDS is the association's problem too
Under KAOA Section 10, common expenses are apportioned among owners "according to the percentage of the undivided interest in the common areas and facilities." The same figure that determines a member's maintenance bill is the one they now have to enter for e-Khata.
So when members start applying, discrepancies surface — between the sale deed, the Declaration, and whatever area figure the association has been billing on. Associations that have been billing off the builder's original super-built-up sheet rather than the registered UDS percentages tend to discover it at exactly this moment.
If that describes yours, deal with it properly rather than adjusting bills one at a time. See how to calculate maintenance charges in Bengaluru for what the correct basis is, and what your accounts should show for reconciling the UDS schedule to the Declaration once, definitively.
The BBMP to GBA change
Bengaluru's municipal structure itself has changed. The Greater Bengaluru Authority, established under the Greater Bengaluru Governance Act, 2024, has superseded the BBMP, with the city reorganised into five city corporations each with its own council and commissioner.
For an apartment owner this mostly means knowing which corporation your property now falls under, and using the current portal and jurisdiction for tax and khata matters. Boundary demarcation and administrative transition have been ongoing, so check the official portal rather than assuming last year's process still applies.
What the association can usefully do
An association cannot obtain khatas for its members — that is each owner's individual application. But it can remove most of the friction:
- Circulate the correct UDS figures. Publish each apartment's UDS percentage
from the registered Declaration, so members are not guessing or reading it off a builder brochure.
- Reconcile the Declaration against the sale deeds once. Where they diverge,
get advice — this is a title-adjacent issue, not a billing preference.
- Chase the builder for the Declaration if it was never registered. Under
KAOA Section 13(1) the Declaration, Deed of Apartment and floor plans must be registered. Where a builder never did it, members have a gap that affects both khata and the association's own standing. See which Act your association should be registered under.
- Keep a document checklist for members applying, and a single point of
contact so forty owners are not each solving the same problem.
- Do not collect Aadhaar copies centrally unless you genuinely need to. That
is sensitive personal data, and holding it creates an obligation you probably do not want. Point members at the portal instead.
That last one matters more than committees assume. An association that gathers Aadhaar and property documents "to help with the applications" has taken custody of a large volume of sensitive data with no real need to hold it.
The short version
- Khata is a municipal tax record, not title. Your sale deed is title.
- B-khata flats in approved complexes can be regularised, but the route now
runs through e-Khata first — and the schemes have deadlines, so verify current status officially.
- Apartment e-Khata needs a full area breakdown including your UDS, which
lives in your sale deed and should match the registered Declaration.
- UDS is the same number that drives your maintenance bill under KAOA s.10 —
discrepancies surfacing during e-Khata usually mean the association has been billing on the wrong basis.
- BBMP has been superseded by the GBA and five city corporations. Use the
official portal for current process.
- The association's job is to publish correct UDS figures and chase a missing
Declaration — not to collect its members' Aadhaar.
Sources
Khata rules and conversion schemes change frequently and several carry deadlines. Check the official portals below for the current position rather than relying on this or any other article.
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