in case the amount standing to the credit of an account in respect of the assets mentioned in column 2 of Serial No.1 of the first schedule of Zakat and Ushr Ordinance, 1980, is less than Rs179 ...

According to the Zakat and Ushr Ordinance, 1980, no deduction of Zakat at source shall be made if the balance in the specified accounts is lesser than the Nisab amount.

Under the Zakat and Ushr Ordinance 1980, accounts with balances below the Nisab limit on the first day of Ramadan will not be subject to Zakat deductions.

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