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ushr is collected on compulsory basis at a rate of 5 percent of the produce from every land owner, grantee, allottee, lessee, lease-holder or land-holder (except the one excluded from the definition of sahib-e-nisab). An individual farmer is exempted from ushr if he is a "mustahiq" or if his produce is less than 948 kg of wheat or its equivalent in value.

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10y ago
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