Section 40

be made in the appropriate prescribed form;

indicate, in addition to any other material included therein, the appropriate year of assessment and the amount or additional amount of nisab and the zakat charged thereon or the amount of zakat or additional zakat, as the case may be; and

specify in the appropriate space in that form the date on which that form was duly completed,

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and, where that form appears to have been duly completed, the assessment shall, until the contrary is proved, be presumed to have been made on the date so specified.

Record of assessment.