📚 Property Glossary

Land terms, taxes, document types, area units — clearly explained.

Khasra (खसरा)

Unique survey number identifying a parcel of land in revenue records. Each plot has its own Khasra number with recorded area, boundaries, type (asincit/sincit = unirrigated/irrigated), and owner.

Khatauni (खतौनी)

Revenue record showing the owner(s) of a Khasra. Form B-1 in CG. Issued by Patwari. Available online via digitally signed PDF.

Patwari (पटवारी)

Government revenue official maintaining land records for a Halka (group of villages). Issues Khasra, Khatauni, and certifies mutations.

Halka (हलका) / Patwari Halka

Revenue administrative unit covering 4-6 villages. Identified by a halka number (e.g., Mathpurena = Halka 105).

Naam Antaran (नाम अंतरण) / Mutation

Transfer of property ownership in municipal/revenue records after sale or inheritance. Updates Khatauni record. Critical step after every transaction.

Patta (पट्टा)

Title deed showing ownership rights. Can be Bhumiswami Patta (full ownership) or Patta-Khatedar (cultivator rights).

Bhumiswami (भूमिस्वामी)

Full owner of land — has rights to sell, mortgage, transfer. Highest form of ownership in revenue records.

Vyapwartit / Parivartit (व्यपवर्तित)

Land converted from agricultural to Non-Agricultural (NA) use. Required before construction in most cases. Order issued by Tehsildar/SDM.

Stamp Duty (मुद्रांक शुल्क)

Tax paid on property transactions, calculated as % of property value. CG: 4% female, 5% male, 4.5% joint + 1% local cess + 0.2% upkar.

Registration Fee (पंजीयन शुल्क)

4% of property value paid to Sub-Registrar at deed registration. Separate from stamp duty.

Encumbrance Certificate (EC)

Certificate showing complete chain of registered transactions on a property. Confirms no mortgages, liens, or disputes. Critical before purchase.

Title Deed

Legal document proving ownership. Sale deed, gift deed, partition deed are types of title deeds.

Sale Deed (विक्रय विलेख)

Document executing transfer of property from seller to buyer. Must be registered at Sub-Registrar office to be legally valid.

Gift Deed (दान पत्र)

Voluntary transfer without consideration (no money exchange). Usually between blood relatives. Subject to stamp duty.

Will (वसीयत)

Legal document specifying property distribution after death. Should be registered (optional but recommended) and properly witnessed.

Partition Deed (बंटवारा)

Document dividing jointly-owned property among co-owners (e.g., siblings dividing parental property).

Power of Attorney (मुख्तार)

Authorization to act on behalf of property owner. General POA (GPA) and Special POA (SPA). Often misused — Supreme Court has restricted GPA-based sales.

Carpet Area

Pure usable internal floor area excluding walls. RERA mandates this disclosure.

Built-up Area

Carpet area + thickness of walls. Typically ~15-18% more than carpet area.

Super Area

Built-up area + share of common areas (lobby, stairs, lift, parking, gardens). Can be 30-50% more than carpet. Cost per sqft on super area is misleading.

Loading Factor

(Super − Carpet) / Carpet × 100. Indicates how much "extra" you're paying for common areas. Lower is better.

FSI / FAR

Floor Space Index / Floor Area Ratio. Total floor area divided by plot area. Determines how many floors / how much you can build.

DLC Rate

Direct Land Consumption rate — another term for guideline/circle rate in some states.

Conveyance Deed

Deed transferring complete ownership rights. Used for housing society plot allotments.

Lease Deed (पट्टा / लीज)

Right to use property for a specified period (e.g., 30-99 years). Different from sale deed.

TDS Section 194-IA

Income Tax provision requiring 1% TDS on property purchases > ₹50 Lakh. Buyer deducts and deposits via Form 26QB.

Capital Gains

Profit from selling property. Long-Term (>2 years) taxed at 20% after indexation. Short-Term taxed at slab rate.

Indexation

Adjusting purchase cost for inflation using Cost Inflation Index (CII) published by CBDT. Reduces capital gains tax burden.

Section 54 / 54EC / 54F

Income Tax sections allowing capital gains tax exemption by reinvesting in another house, bonds (NHAI/REC), or housing.

Bigha (बीघा)

Traditional Indian land unit. Varies by state: CG/Bihar ~27,225 sqft, MP ~12,000 sqft, Bengal ~14,400 sqft.

Katha (कट्ठा)

1/20 of a Bigha. In CG, 1 Katha ≈ 1,361 sqft. In Bengal, ≈ 720 sqft.

Dismil (डिसमिल)

1/100 of an acre = 435.6 sqft. Common unit in Bihar, Jharkhand, and rural CG.

Guntha (गुंठा)

Maharashtra/Karnataka traditional unit. 1 Guntha = 1,089 sqft = 1/40 of an acre.

Marla

North Indian unit (Punjab, Haryana, HP). 1 Marla = 272.25 sqft. 20 Marla = 1 Kanal.