(1) The Amil shall take a census every year at the beginning of the month of Rejab of Muslims living in his area who are liable to pay the fitrah according to Hukum Shara' and shall keep a record of their names and the number of their dependants in the Fitrah Census Register as prescribed in Schedule B. The Amil shall send a copy of Schedule B to the Kadzi within fifteen days of the last date of Census.
(2) (a) The Amil shall receive the fitrah in rice or cash as may be prescribed by the Council from time to time.
(b) Fitrah rice which is collected by the Amil shall not be sold except at the cost determined by the Council.
(3) The Amil shall issue a receipt in the prescribed form to the person paying the fitrah.
(4) The Amil shall deliver all his collection of fitrah money or the rice in lieu thereof together with an account to the Kadzi within ten days of the collection. The second copy of the receipts shall be attached to and forwarded with the said account. Any other officer who is authorised in writting by the President may receive fitrah money from the Amil.