zakat and ushr

7/26/2019 Zakat And Ushr

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Zakat And Ushr

Zohaib Ahmed


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Zakat is one of the fundamental institutions inIslam. In importance, it is placed next to prayer.

The commandment of Zakah is often coupled

with the commandment of Salah in the HolyQuran. For example:

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And be steadfast in prayer; Practice regularcharity; and bow down your heads with thosewho bow down (in worship).Surah II erse !

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And be steadfast in prayer and regular in charity: And whatevergood ye send forth for your souls before you, ye shall find it With

God: for God sees Well all that ye do.Surah II Verse 110

iterally, Za!ah means purification, growth, righteousness

and blessing. "t is defined in #hariah as a specific amount

due in the property of $uslims to be distributed to thedeserving. %he obligatory character of Za!ah is spelled out

in #urah %aubah &'( )*+.

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-f their properties, ta!e alms, so that you might purify

and sanctify them.


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And there are those who hoard gold and silver &money( and

spend it not in the Way of Allah: Announce unto them a

most grievous penalty: -n the day when heat will beproduced out of that &wealth( in the fire of ell, and with it

will be /randed t heir foreheads, their flan!s, and their

bac!s. %his is the &treasure( which ye hoarded for

yourselves: %aste ye, then the &treasures( ye hoarded0

#urah %aubah verse +1


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234"5"%"-5#:

1:Administrator-General:

means the person appointed as such under section 13, and

includes an officer authorised ! him to e"ercise or perform

an! po#er or function of Administrator-General under this

$rdinance%

&:annuit!:

'eans the sum pa!ale periodicall!, accordin( to the

annuit! polic! conditions, to an annuitant durin( his life-time, or for a fi"ed numer of !ears) as the case ma! e,

and includes the scheme of postal annuities as notified !

the Go*ernment


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3:Assets:

means assets liale to Zakat as pro*ided

in this $rdinance

+:Ati!!at:

means *oluntar! donations to the Zakat funds, other#ise

than on account of Zakat or Ushr, and includes sadaat-e-

nafilohs

:.entral .ouncil:

means the .ouncil estalished under section 1& /

:.hief Administrator: means a person appointed as such under section

1, and includes an officer authoried ! him to e"ercise or perform

an! po#er or function of .hief Administrator under this $rdinance%


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2:.ompan!: means a compan! as defined in the .ompanies Act, 113

4:5eduction A(enc!: means a ank, post office or other institution referred to in

the si"th column of the 6irst Schedule%

:5eduction 5ate: means, in respect of the assets mentioned in the 6irst

Schedule, the date or dates on #hich Zakat is to e deducted at source

and #hich is or are specified in the fifth column of that Schedule/10:5istrict .ommittee: means a .ommittee constituted under section 1 7or, in the

case of the Islamaad .apital 8erritor!, the Islamaad Zakat and Usher

.ommittee/9

11:Go*ernment Securit!: has the same meanin( as in the Securities Act, 1&0 ; of

1&0


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13:=ro*ident 6und: has the same meanin( as in the =ro*ident 6unds Act, 1&%

1+:=reco(nised =ro*ident 6und: means a =ro*ident 6und reco(nied as such, ! the competent

authorit!, under the Income 8a" $rdinance, 12%

1 sahi-e-nisaa:means a person #ho o#ns or possesses assets not less than nisaa, ut

does not include%


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ch 6 7harge and collection of Za!at


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Za!at should be complsory collected in following cases

a< primaril! secured ! that asset/

< used for the creation of an asset on #hich Zakat is deductile

at source %

c< otained from the 5eductin( A(enc! ha*in( custod! of the

asset securin( the det%


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Exemption from zakat deduction

):Assets of non muslims

6:8erson who is not a citi9en of

8a!istan

+:8erson files a declaration on grounds

of faith and fih.

1: 8erson e;cluded from the defination

of sahib e nisaab.

:Assets acuired with or held in

foreign currency.


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An individual landowner, guarantee, allottee, lessee, lease

holder or landholder shall be e;empt from the compulsory

levy of @shr if

a< he is eli(ile under shariah to recei*e Zakat / or

< the produce from his land is less than fi*e #ass >+4

?ilo(rams< of #heat, or its eui*alent in *alue in the case of othercrops liale to Ushr%

1:8he currenc! eui*alent of fi*e #ass of #heat in *alue shall e

such as ma! e notified for each Zakat !ear ! the Administrator-

General%


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(2) Ushr shall be the first charge on the produce.

(3) Ushr shall be collected in cash:

Provided that where the produce consists of wheat or paddy, ushr

at the option of the 25Provincial !ouncil" #ay be collected in $ind.

(%) & 'ahibenisab #ay pay either to the ocal *a$at +und or

directly to those eligible under 'hariah to receive *a$at, so #uch of

the Ushr due under 'hariah as is not co#pulsorily reliable under

this rdinance, for e-a#ple, in respect of ite# of the 'econd'chedule.


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Ch 4 ZAKAT FUND


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3stablishment of Za!at 4undsB

8here Shall e estalished the follo#in( Zakat 6unds% @amel!,

a< a .entral Zakat 6und to #hich shall e credited

i


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&b( a 8rovincial Za!at 4und for each 8rovince to

which shall be credited

i< the transfers to it from the .entral Zakat 6und/

ii< the Zakat paid into it *oluntaril!/

iii< the transfers, if an!, fro the 5istrict Zakat 6und/

&2 Sustituted for the #ord BCocalD throu(h the 6inance Act,1+% &4 Sustituted throu(h Zakat and Ushr

Amendment< Act, 12%

i*< the transfers, if an!, from the Cocal Zakat 6und/ and *< the

(rants, ati!!at and an! other receipts/


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&c( a 2istrict Za!at 4und for each 2istrict to which shall be

credited.

i< the transfers to it from the =ro*incial 6und/

ii< the proceeds of Ushr to e deposited in the personal led(er

account of 5istrict Zakat 6und/

iii< the Zakat paid into it *oluntaril!/

i*< the transfers, if an!, from the Cocal Zakat 6unds/ and

*< the (rants, ati!!at and an! other receipts/ and


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&d( a ocal Za!at 4und for each ocal 7ommittee to which

shall be credited.

&i( the Za!at paid into it voluntarilyC

&ii( the transfers to it from the 2istrict Za!at 4undC

&iii( the transfer to it from the 8rovincial Za!at 4und andC

&iv( the grants, atiyyat and any other receipts.


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@tili9ation of Za!at 4unds

A< assistance to the need! persons affected or rendered

homeless due to natural calamities like floods and earthuakes andfor their rehailitation

E< e"penditure on the collection, disursement and administration

of Zakat and Ushr

.< in*estment in an! non-interest earin( instruments as is

permitted under Shariah

5< an! other purpose permitted ! Shariah%9


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