Research Output | Dar Al-hikmah Library | IIUM Only
Income zakat is an annual tax or payment imposed on certain amount of income generated from either fixed or non-fixed sources, generally known as al-Mal al-Mustafad. In Malaysia, this kind of payment or zakat was first made mandatory in 1997 by National Fatwa Council Malaysia. The fatwa or decision was then gazetted by all state governments in Mala