Bighas size varies based on the region. That is to say that multiple places use the word bigha for different units of area.
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3.Kolkata is in India, where 1 bigha = 0.33 acres, so 1 acre is almost exactly 3 bigha
1 Bigha = 1,369 m2
Bigha is not actually a standardised unit of measure. It may differ from place to place. Most common measure used is 1000 sq yards = 1 bigha.
3.030 bigha = 1 acer
A yard is a unit of length. A bigha is a unit of area. The two units are therefore incompatible.