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.