Section 18

The income or asset upon which zakat is chargeable under this Enactment is as prescribed by the Minister on the advice of the Majlis from time to time.

The Minister may, on the advice of the Majlis, from time to time by order published in the Gazette amend any of the matters so prescribed in subsection (1).

10

Manner in which chargeable assets is to be ascertained and the rates of zakat.