ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART IV - PERSONS CHARGEABLE TO ZAKAT
Section 21. General principal on charge of zakat on a person.
If,under this Enactment the income or asset of any person maybe assessed and zakat is charged, that person shall, subject to this Part, become a person assessable and chargeable to zakat in respect of his income or asset.