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    Bangalore Property Law Guide: Stilt Parking & Gift Tax

    By Advocate Raghavendra S C September 5, 2026 5 min read
    Bangalore Property Law Guide: Stilt Parking & Gift Tax

    Quick Answer

    What Is Legal Brigade’s 675-Page Achievement and What Four New Practice-Drawn Dimensions Does This Batch Add? By the Property Law Team | Legal Brigade | Bar Council of Karnataka Legal Brigade’s 675-page guide adds four new dimensions in the 671-675 batch – the stilt parking conversion to residential units before OC as a simultaneous BBMP…

    What Is Legal Brigade’s 675-Page Achievement and What Four New Practice-Drawn Dimensions Does This Batch Add?

    By the Property Law Team | Legal Brigade | Bar Council of Karnataka

    Legal Brigade’s 675-page guide adds four new dimensions in the 671-675 batch – the stilt parking conversion to residential units before OC as a simultaneous BBMP plan deviation and RERA specification violation, the income tax implications of receiving a Bangalore property as a gift from a parent or relative under Section 56(2)(x), the disputed survey number creating EC continuity uncertainty when adjacent plots share the same revenue identifier and the RERA carpet area calculation method change as the developer’s post-registration revision of the flat’s stated area.

    Page

    Dimension

    New Contribution

    671

    Stilt Parking Converted to Residential Before OC

    First dedicated stilt conversion page. The simultaneous BBMP plan deviation and RERA specification violation, the OC blockage for a building with an unconverted stilt in BBMP’s records, the Akrama-Sakrama eligibility question for stilt conversions and the stilt unit buyer’s inability to get a home loan against an unauthorised unit

    672

    Income Tax on Property Received as Gift

    First dedicated gift property income tax page. Section 56(2)(x) relative exemption list (parents, siblings, spouse), the stamp duty value as the taxable amount for non-relative gifts, the cost of acquisition being the donor’s original cost for future capital gains and the holding period including the donor’s ownership period

    673

    Disputed Survey Number – Two Plots Same Number

    First dedicated survey number dispute page. The hissa survey as the formal sub-division remedy, the Bhoomi RTC as the primary revenue record confirmation, the licensed surveyor’s boundary verification and the different risks for clerical error versus deliberate fraudulent duplication

    674

    RERA Carpet Area Calculation Method Change

    First dedicated carpet area recalculation page. Section 2(k) RERA carpet area definition including internal walls, the K-RERA Section 12 shortfall compensation at the contracted rate per sq ft, the independent measurement commission option and the distinction between a legitimate calculation correction and a Section 14(1) structural change

    Q1. What four new dimensions does the 671-675 batch add?

    Stilt parking conversion to residential before OC with dual BBMP and RERA violation (Page 671), income tax on gifted property with Section 56(2)(x) relative exemption and capital gains cost of acquisition (Page 672), disputed survey number with hissa survey and licensed surveyor boundary verification (Page 673) and RERA carpet area calculation method change with Section 12 shortfall compensation (Page 674). Page 675 is the milestone.

    Q2. How does the stilt conversion page complement the earlier parking pages?

    Pages 547 and 573 covered parking specification deviations (RERA specification for parking not met) and basement parking converted to commercial use (a post-completion conversion). Page 671 covers the stilt parking conversion that occurs before the OC – a construction-phase conversion that blocks the OC entirely and creates a pre-OC title and RERA violation. The three pages together cover the complete parking violation spectrum: pre-OC stilt conversion, post-OC basement conversion and RERA parking specification shortfall.

    Q3. How does the survey number dispute page complement the EC review framework?

    The EC review is the guide’s primary title verification tool – covered extensively across all six checks. Page 673 addresses a specific EC limitation: when a survey number is shared by two plots, the EC shows all transactions for the survey number without distinguishing between the plots. The licensed surveyor’s boundary verification addresses this EC limitation by physically confirming which transactions relate to the specific parcel being purchased.

    Q4. How does the carpet area page complement the RERA specification deviation pages?

    The RERA specification deviation pages (543, 547, 564, 578, 586, 593, 611) covered deviations in amenities and structural design. Page 674 covers a more technical RERA deviation – a change in the flat’s quantitative measurement rather than in its qualitative features. The carpet area shortfall is a RERA Section 12 violation (false statement in the registration) as well as potentially a Section 14(1) structural change if the area reduction was achieved by altering the flat’s dimensions.

    675 pages. 6,750 answers. Practice-drawn series continues. Stilt conversions. Gift tax. Survey disputes. Carpet area changes. All covered.

    WhatsApp → wa.me/8497029999

    Frequently Asked Questions

    What legal issues arise from converting stilt parking to residential units?

    Converting stilt parking before the Occupancy Certificate is issued constitutes a simultaneous BBMP plan deviation and RERA violation. This typically blocks the OC for the entire building and makes the unit ineligible for home loans.

    What are the tax implications of receiving a property as a gift in Bangalore?

    Under Section 56(2)(x), properties received from relatives like parents or siblings are exempt from income tax. For non-relatives, the stamp duty value is considered taxable income for the recipient.

    How can a disputed survey number shared by two plots be resolved?

    The primary remedy is a hissa survey for formal sub-division and verification of the Bhoomi RTC records. A licensed surveyor must conduct a boundary verification to distinguish between clerical errors and fraudulent duplication.

    What can a buyer do if the RERA carpet area is less than promised?

    Under RERA Section 12, buyers can seek compensation for the shortfall at the contracted rate per square foot. An independent measurement commission can be used to verify the actual area against the developer's registered statement.

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