ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART IV - PERSONS CHARGEABLE TO ZAKAT
Section 24. Incapacitated persons.
(1) Where a person lawfully having the direction, control or management of any asset on behalf of an incapacitated person receives the gross income or asset of that incapacitated person from all sources for the appropriate basis periods for a year of assessment, that first-mentioned person shall be assessable and chargeable to zakat in respect of that income or asset on behalf of that incapacitated person.
(2) Where there is no person assessable and chargeable to zakat by virtue of subsection (1) in respect of the income or asset of an incapacitated person, the Secretary may, if he deems it necessary, appoint any other person in writing to be the agent of that incapacitated person for all or any of the purposes of this Enactment, and if any person is so appointed as such for all purposes, he shall be assessable and chargeable to zakat on behalf of the incapacitated person.
(3) Without prejudice to subsection (1) or (2), if an incapacitated person assessed and chargeable to zakat is a wasi, he shall be assessed and chargeable to zakat on behalf of the wasi.