Section 40. Form for making assessment. (ZAKAT AND FITRAH ENACTMENT 1993

ENACTMENT NO. 6 OF 1993
ZAKAT AND FITRAH ENACTMENT 1993

PART VI - ASSESSMENT AND APPEAL
Chapter 1 - Assessment

Section 40. Form for making assessment.

An assessment in respect of a person shall –

(a)

be made in the appropriate prescribed form;

(b)

indicate, in addition to any other material included therein, the appropriate year of assessment and the amount or additional amount of

nisab

and the

zakat

charged thereon or the amount of

zakat

or additional

zakat

, as the case may be; and

(c)

specify in the appropriate space in that form the date on which that form was duly completed,

and, where that form appears to have been duly completed, the assessment shall, until the contrary is proved, be presumed to have been made on the date so specified.