An individual land owner shall be exemped from the compulsory levy of Ushar according to section 5 of Zakat and Usher ordinance 1980 if:

A ) The production from his land is less than 948 kilograms of wheat ✅

B ) The production from his land is 6 wasqs of wheat

C ) He /she is a defaulter of A.D.B.P

D ) If the production from his land is less than 1000 kilograms of wheat or its equivalent and in value in the case of other crop liable to Ushr.

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