B-Khata to A-Khata Conversion in Bengaluru: The Legal and Procedural Route

About 7 lakh properties in Bengaluru sit in the B register. Their owners pay property tax like everyone else. They cannot get a bank loan, cannot sanction a building plan extension, and face a discount at resale that the market refuses to ignore. The B Khata is not a death sentence on the property — but it is a limitation that compounds over time, and conversion to A Khata is the only way to remove it.

The conversion route has recently become more defined. The Greater Bengaluru Authority launched a dedicated portal for B-to-A conversion in late 2025, and in May 2026 reduced the conversion fee from 5% to 2% of the guidance value for a 100-day window. That window closes in August 2026. Property owners who have been waiting for a better time now have a specific deadline.

What B Khata actually means — the three categories

Not every B Khata property is in the same position, and the conversion route differs depending on why the property is in the B register. The three most common categories are: revenue layouts where the land was sub-divided without planning authority approval; properties with construction that deviates from the sanctioned building plan (excess FAR, inadequate setbacks, additional floors); and properties in areas that were once outside BBMP limits and were absorbed through the city's expansion, where the underlying regularisation was incomplete.

A property can be B Khata for more than one reason simultaneously. A revenue-layout site that also has an unsanctioned addition is in a harder position than one that only lacks layout approval. The conversion route for each category differs, and the betterment charges calculation varies accordingly.

The Akrama-Sakrama backdrop — why it still matters

The Akrama-Sakrama scheme — Karnataka's attempt to regularise deviations in residential and commercial buildings through a one-time payment — was notified, partially implemented, challenged in court, and stayed by the Supreme Court. The stay has continued through the period since; no comprehensive resolution has been announced as of writing. Owners who were told in 2018 that their property would be regularised under Akrama-Sakrama are still waiting.

The GBA's B-to-A conversion scheme is a parallel and separate pathway, operating under the Greater Bengaluru Authority (GBA) framework. It does not resolve Akrama-Sakrama violations of construction deviation — those remain in the Akrama-Sakrama queue. What the GBA scheme addresses is the regularisation of B Khata status arising from layout and land-use issues, where the property was validly constructed but lacks the underlying layout approval or DC conversion.

Eligibility for the GBA conversion scheme

• The property must have a B Khata registered in the BBMP system on or before September 30, 2024.
• All property tax dues must be cleared before the application is submitted.
• Properties on land designated for roads, parks, or public infrastructure are excluded from the scheme.
• Agricultural land without a DC conversion order must obtain that conversion before the khata conversion application can proceed.
• Properties currently under civil litigation (title disputes, partition suits, attachment orders) cannot be processed until the litigation is resolved or stayed.

Betterment charges — what you are paying and how it is calculated

Betterment charges are the fee the property owner pays to the civic authority in exchange for regularisation — conceptually, the contribution toward the public infrastructure that an unsanctioned development used without paying for it. Under the current GBA scheme, the charge is 2% of the government guidance value of the property for applications filed within the announced 100-day window. After the window closes, the rate reverts to the standard 5%. Applicants should verify the current window dates and rate on the BBMP / GBA notification before filing.

The guidance value is the Karnataka Stamp Act valuation, which is typically lower than the market value. On a 1,200-square-foot flat in a B Khata building in HSR Layout with a guidance value of ₹80 lakh, the betterment charge at 2% would be ₹1.6 lakh. At 5%, the same property would cost ₹4 lakh to convert. The difference is meaningful.

In addition to betterment charges, the GBA charges a ₹500 application fee. Development charges and infrastructure levies may apply separately depending on the property category. The portal makes these calculations visible at the application stage.

Documents required

• Registered sale deed — all prior links in the chain where the property has changed hands
• Current B Khata extract and property tax paid-up receipt
• Encumbrance Certificate — at least 15 years, issued by the jurisdictional Sub-Registrar
• DC conversion order, if the original land was agricultural — covering the full extent of the plot
• Approved building plan, if the property has construction on it
• Sketch or site plan showing boundaries and dimensions
• Aadhaar and PAN of the applicant, with e-KYC completion on the portal
• For inherited properties: legal heir certificate from the Tahsildar and the prior owner's death certificate

The conversion process — what actually happens

The application is filed on the GBA portal using the property's ePID (electronic Property ID) or existing PID and ward number. Once submitted, a Revenue Inspector and Tax Inspector jointly conduct document scrutiny and a physical site verification. If documents are complete and the site is clear, the case is forwarded with a recommendation for approval.

After the inspection report is filed, the applicant is notified to pay the betterment charges online. Payment confirmation generates an automated approval in the system, and the A Khata certificate is issued digitally — the same e-Khata format issued for converted A Khata properties. The formal Sakala timeline is 30 working days from submission of a complete application, though the GBA's stated target under the 100-day drive is faster. Completions in four to six weeks are reported where files are submitted without defects.

What derails the conversion

The single most common block is a missing or incomplete DC conversion order. Properties carved out of agricultural land that was never formally converted sit outside the scheme's reach until conversion is obtained from the Deputy Commissioner's office, which is a separate and lengthier process. Owners sometimes discover this only at the inspection stage.

The second common block is an ownership gap in the BBMP system. If the B Khata is still in the name of a prior owner who sold the property years ago but whose khata transfer was never completed, the current owner must first process the khata transfer before applying for the B-to-A conversion. Two pending steps in sequence, not one.

Survey-number mismatches between the sale deed and the BBMP system are a third recurring problem — especially for properties in Bangalore's East and South zones where old survey records from the 1970s and 1980s were re-surveyed in the 2000s and the updated numbering was not always reflected consistently across documents. A survey from the Survey Settlement and Land Records department may be needed before the conversion application will clear.

E-Khata without conversion is not a substitute

One point worth stating clearly: an e-Khata issued on a B Khata property is still a B Khata e-Khata. The digital format does not change the underlying register. Several property owners have received their BBMP e-Khata and assumed the B Khata status has been resolved. It has not. The e-Khata certificate itself states the register — A or B — and that character determines whether the property is loanable, plan-sanctionable, and fully resaleable.