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Awt LwËZk Adøwdø bfwk Dek jwKwZ xdcêwkY


xpowgxgšwËdk ovšw I iÔløwtd :
xdxbêÄ ÌitwËbk ÌmËn (owcwkYZ: AwxaêK gQËkk ÌmËn) AwËtk ZwxlKw ÑZxk Kkw pt| G eÞx¢ßtwËK lwh-qxZ xpowg eÞþçZKkY gËl|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
Awt oóexKêZ owcwkYhwËg MÚpyZ AwBËdk xgcwd, xgËmnZ: ÌKwdUw Ðgc Ggv ÌKwdUw xdxn¦ eÞx¢ßtwk owËa oóexKêZ, xgËgPdw KËk DewRêd xpowg Kkw pt| AÐgc DewËt AxRêZ Awt jwKwËZk xhx£ ÌaËK gwb xbËZ pËg| ZwQwrw gøtoiÔp owcwkY AwBdy xgcwd AdÖjwty xdtxìèZ pItw DxPZ| gøËtk ÌqË¢ Aegøt Ggv KweêYø DhtUwB exkpwk KËk PlËZ pËg| Awt-xggkYyËZ DËlöõxLZ bfwoiÔp jwKwZËK eÞZøqhwËg eÞhwxgZ KËk dw| gkv jwKwËZk xhx£ gwbËjwMø AŠyKwkoiÔp §wkw eÞhwxgZ pt|

1. DewRêËdk Dek jwKwZ xdcêwkY (Calculating Zakat on Revenue)
ovšw I iÔløwtd
ËKwd AwxaêK gQËk ÌKwd ÌKwóewxd gw AwxaêK eÞxZÅwÌd dMb AaêwMi (Cash Flow) ÌaËK eÞw® AwtËKB DewRêd gËl| Awt gw DewRêËdk GKUw gwþæg gw þemêdyt eÞhwg AwËQ jw iRÖb gÚx¦ ÌaËK gÖSw jwt| eYø xg¢ßt, þÿwgk oóex£, xgxdËtwM, Kximd eÞhÔxZ ÌaËK DewRêËdk iwcøËiB Awt AxRêZ pt| xpowgxgšwËd Bpw eÔYêZwk dyxZ §wkw xdtxìèZ pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
iË~l I ÌbdwbwkËbk KwËQ ewIdw gÚx¦, dMb Zpxgl Ggv gøwvËK Riw gÚx¦k iwcøËi xdËbêxmZ Awt jwKwZËjwMø oóex£k ZwxlKwt AwËMB AìæhêÖ£ß pËt jwt| G†Ëlwk Dek bÖ’gwk jwKwZ eÞbwd Ìkwc Kkwk Rdø G†ËlwËK Awgwk jwKwZ xhx£k oËŠ ÌjwM Kkw pt dw|


2. gøËtk Dek jwKwZ xdcêwkY (Calculating Zakat on Expenses)
ovšw I iÔløwtd
ÌKwd ÌKwóewxd gw eÞxZÅwÌdk Kwjêwgly oÖÅ×hwËg oóewbd Kkwk Rdø dwdw kKi LkP KkËZ pt| Ìjid- iRÖxk, ÌgZd, exkgpd LkP, hwrw, eøwxKv, xgšwed BZøwxb| G†ËlwËK bÖ’hwËM xgh£ß Kkw pt| jaw-
K. eÞZøq LkP (Ëjid Duewbd ov¢ßwìæ LkP)
L. eËkwq LkP (Ìjid eÞmwoxdK I xgedd ov¢ßwìæ LkP)

jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
xgxhdí ckËYk Ìogw eÞwx®k Rdø Ìjog gøt pt Zwk oËŠ eËYøk ÌKwd bÚmøiwd oóeKê dwB| eÔËgê AwËlwxPZ jwKwZ-xhx£k oËŠ G†Ëlwk ÌKwd oóeKê dwB| Ìj ËKwd LkËPk fËl jwKwZ-xhx£ pÜwo ewt| KwËRB x§Zyt gwËkk iZ G†ËlwËK gwb xbËt jwKwZ-xhx£ pÜwo Kkwk ÌKwd jÖx£ß dwB|


3. eÞweø oÖËbk Dek jwKwZ xdcêwkY (Calculating Zakat on Receivable Interest)
ovšw I iÔløwtd
eÞweø gw AxRêZ oÖb glËZ oÖby KwkgwËk xdËtwxRZ gøwvËK RiwKÚZ Aaê, xoxKDxkxUR BZøwxb ÌaËK ewItw oÖbËK gÖSwt| Gog oÖb AwËtk ZwxlKw Aagw lwh-qxZk xggÚxZËZ ÌbLwËdw pt| xpowgxgšwËd Ñgc gw xdxn¦ AwËtk iËcø ÌKwd ewaêKø xdËbêm Kkw pt dw| ZwB oÖb gwgb AwtËK ÌiwU iRÖËbk (Whole Inventory) oËŠ ÌjwM Kkw pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
exg¢ K×kAwd Ggv oÖdíwpzk AwËlwËK gøwvK, xoxKDxkxU, xgxdËtwM owxUêxfËKU, o—te¢, g«, ÌUÝRwxk xgl BZøwxb ÌaËK eÞw® oÖbËK AÐgc gËl ÌNwndw Kkw pËtËQ| AÐgc DewËt eÞw® Aaê gRêd KkËZ pËg Ggv jZ ZwrwZwxr oºg RdxpZKk KwËR (ioxRb xdiêwY I KÖkAwd iÖbÝY gwËb) gøt KËk Ìbtw DxPZ| oÖbËK jwKwZËjwMø oóex£k owËa ÌjwM Kkw jwËg dw| KwkY Awlöwp Lw^xU I D£i Ggv xZxd Lw^xU I D£i Qwrw xKQ×B MÞpY KËkd dw|

 
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