Short answer: Before property registration in Bengaluru, check that the seller's details on Kaveri match the khata and land records, the EC is clean, duty is worked out on the higher of price and guidance value, TDS is deducted, the seller's loan is closed, and every line of the sale deed is right. Mismatches stop registration on the day.
- Kaveri pulls the seller's details from records: they can't be edited for a sale deed, so fix mismatches at source first.
- Duty is on the higher of price and guidance value: look up the guidance value on Kaveri before the day.
- TDS comes first: 1% if the price or stamp duty value is ₹50 lakh or more, under s.393 of the Income-tax Act, 2025.
- e-Khata matters: it's been required for registering property in the city since 2024 (news).
- Our KEYS check: khata and records, encumbrance and title, your money, sale deed text.
- K: Are the khata and records in order?
- E: Is the title clear?
- Y: Is your money ready and correct?
- S: Is the sale deed itself right?
- Worked examples
- The KEYS check (our framework)
- Registration-week checklist
- After registration
- CA note
- Lawyer note
- Frequently asked questions
- Talk it through with acre&key
- Sources
Registration is the step where mistakes become permanent. This list is for the final week, after your lawyer has checked the title and you've agreed the price. For the whole buying sequence, see our step-by-step buying guide.
K: Are the khata and records in order?
- Is there an e-Khata in the seller's name, matching the deed? e-Khata was made mandatory for property registration from 30 Sep 2024 (The Hindu, news). See our e-Aasthi guide.
- Do the seller's name, property ID and area on Kaveri match the deed? Kaveri pulls these from land and property records, and they can't be edited for a sale deed (IGR Kaveri 2.0 FAQ).
- Are property tax receipts paid up to date?
- For a panchayat property, is the e-Swathu record correct? See our e-Swathu page.
- For a ready flat, is the occupancy certificate in hand? Without it, utility connections aren't given (our OC guide).
E: Is the title clear?
- Is the encumbrance certificate (EC) current, and clean of loans and other charges? Get it online on Kaveri (our EC steps).
- If the seller had a loan, do you have the bank's closure letter and released title documents?
- Has your lawyer checked the title chain and the approvals in writing?
- Are all co-owners signing, or is there a registered power of attorney?
- For a new flat, does the agreement for sale match what's in the sale deed?
Y: Is your money ready and correct?
- What's the guidance value on Kaveri, and is your price above or below it?
- Is stamp duty worked out on the higher of the two? Charges are about 7.6% inside the GBA.
- Have you deducted 1% TDS, if the price or stamp duty value is ₹50 lakh or more, and filed Form 141 (Income Tax Department)?
- Has your lender issued the disbursement and agreed who holds the original deed?
- Are all payments made by bank transfer, with receipts that match the deed?
S: Is the sale deed itself right?
- Are names spelt as on PAN and Aadhaar for every buyer and seller?
- Are the property description, boundaries, area and floor exactly right?
- Is the consideration in the deed the full amount you're paying?
- Are each buyer's shares written in, if you're buying jointly?
- Have you booked a slot and arranged witnesses over 18 who aren't parties to the deal? The FAQ puts the fee at ₹100 per consenting witness. Confirm the number your Sub-Registrar office needs.
Worked examples
Worked example 1: price below guidance value
You agree ₹80,00,000 for a flat. The guidance value on Kaveri works out to ₹86,00,000.
| Item | On price | On guidance value | Applies |
|---|---|---|---|
| Value | ₹80,00,000 | ₹86,00,000 | ₹86,00,000 (higher) |
| Stamp charges at 7.6% | ₹6,08,000 | ₹6,53,600 | ₹6,53,600 |
| TDS at 1% | ₹80,000 | ₹86,000 | ₹86,000 |
You pay ₹45,600 more in charges than the price alone suggests, and TDS is on the higher value too. The tax position for both sides when the price is below the stamp duty value is a question for a CA.
Worked example 2: extras that cross the TDS line
A flat priced at ₹48,00,000, plus ₹1,50,000 for parking and ₹1,50,000 for club membership and deposits.
| Item | Amount |
|---|---|
| Base price | ₹48,00,000 |
| Parking | ₹1,50,000 |
| Club and deposits | ₹1,50,000 |
| Total consideration | ₹51,00,000 |
| TDS at 1% | ₹51,000 |
The old s.194-IA guidance counted such charges as consideration (Income Tax Department), which takes this flat over ₹50 lakh. Ask your CA how the s.393 rule treats your cost sheet.
The KEYS check (our framework)
| Letter | What you confirm | Questions |
|---|---|---|
| K: Khata and records | e-Khata, Kaveri data, tax, OC | 1 to 5 |
| E: Encumbrance and title | EC, loan closure, lawyer's report, signatories | 6 to 10 |
| Y: Your money | Guidance value, duty, TDS, loan, receipts | 11 to 15 |
| S: Sale deed text | Names, description, price, shares, witnesses | 16 to 20 |
Registration-week checklist
- [ ] e-Khata and Kaveri details match the deed.
- [ ] Fresh EC downloaded and clean.
- [ ] Seller's loan closure letter in hand.
- [ ] Guidance value checked; duty on the higher value.
- [ ] TDS paid and Form 141 filed.
- [ ] Lender's disbursement confirmed.
- [ ] Deed proofread line by line.
- [ ] Slot booked; witnesses arranged; IDs ready.
- [ ] Charges checked with our stamp duty calculator.
After registration
Download the registered deed, apply for the khata transfer and move utilities into your name. Our first 90 days guide covers the order.
CA note
TDS, and the tax effect of a price below the stamp duty value, depend on your facts. Ask a CA before registration.
Lawyer note
Title, the sale deed and power of attorney need a property lawyer's review. Don't register on a deed your lawyer hasn't read.
Frequently asked questions
The e-Khata and Kaveri details, a clean EC, the seller's loan closure, duty on the higher of price and guidance value, TDS, and the deed's wording.
Yes. The state made e-Khata mandatory for property registration in the city from 30 Sep 2024, as reported at the time. Check the current rule before booking a slot.
Registration stops. Kaveri pulls the seller's details from records and they can't be edited for a sale deed, so the record must be fixed first.
On whichever is higher. Look up the guidance value on Kaveri, and budget for duty on the higher figure.
Yes, if the price or stamp duty value is ₹50 lakh or more. Deduct 1% of the higher figure and file Form 141. Ask a CA.
The Kaveri FAQ allows witnesses over 18 who aren't the buyer or seller, at ₹100 per consenting witness. Confirm the number with your Sub-Registrar office when you book.
Yes. The Kaveri FAQ says you can move it free once 24 hours have passed since booking. Cancelling before registration allows a refund.
Download the registered deed, transfer the khata into your name, and move electricity and water connections. Keep every document in one file.
Sources
Checked 19 Oct 2026.
- IGR Karnataka, Kaveri 2.0 FAQ (seller data from records, market value correction, witnesses, slots): https://igr.karnataka.gov.in/new-page/Kaveri%202%20Related%20FAQs/en
- Karnataka Stamp Act 1957: https://dpal.karnataka.gov.in/storage/pdf-files/34%20of%201957%28E%29.pdf
- IGR Karnataka, Table of Registration Fees: https://igr.karnataka.gov.in/storage/pdf-files/RegistrationFee.pdf
- Income Tax Department, Section 393: https://www.incometaxindia.gov.in/w/section-393-6
- Income Tax Department, TDS on purchase of immovable property (old s.194-IA guidance): https://www.incometaxindia.gov.in/w/tds-purchase-of-immovable-property
- The Hindu, e-Khata mandatory from 30 Sep 2024 (news): https://www.thehindu.com/news/cities/bangalore/e-khata-is-mandatory-from-september-30-krishna-byre-gowda/article68691510.ece
