Waqf contribution

The Waqf contribution section helps masjids that are registered with the State Waqf Board keep track of the annual contribution owed under Section 72 of the Waqf Act, 1995. InflowBooks works out the figure from the income and expenses you already record, so you can see what is due and what you have paid without keeping a separate ledger.

How the contribution is worked out

The contribution is a percentage of your yearly income after deductions. That is the income from the funds you have marked as assessable, minus the expenses you have marked as deductible. The percentage used is your contribution rate, which is 5% unless you change it.

Not every expense can be deducted in full. Each deductible expense is given a kind, and that kind sets the most that can be subtracted:

Deductible kind	Cap
Taxes and cesses	Fully deductible
Building repairs	Up to 5% of rental income
Agricultural	Up to 20% of agricultural land income

If that figure falls below the limit set in the rules, no contribution is due for that year. When a contribution is due, the balance payable is the contribution due minus whatever you have already paid to the Board.

Setting up Waqf tracking

1. Ask an administrator to enable Waqf tracking in Settings, then enter the Waqf Board name, registration number and contribution rate.
2. In Funds, mark each relevant fund as assessable and choose its income type: rent, agricultural or other.
3. In Expenses, mark the expense categories you may deduct as deductible and set the right kind for each, so the correct cap is applied.
4. Open the Waqf section and choose a fiscal year to see the calculation for that year.
5. Each time you pay the Board, record the payment so the balance payable stays accurate.

The fields explained

Waqf Board name

The State Waqf Board your masjid is registered with.

Waqf registration number

The registration number issued to your masjid by the Board.

Contribution rate

The percentage applied to your yearly income after deductions. The default is 5%, following the 2025 amendment. You can change it if your Board has set a different rate.

Assessable funds

The funds whose income counts towards the contribution. You also choose an income type for each fund: rent, agricultural or other.

Deductible expenses

The expense categories that may be subtracted from income, each marked with the kind that decides its cap.

Recording payments to the Board

Each time you pay money to the Board, record that payment in the Waqf section against the fiscal year it belongs to. InflowBooks subtracts these from the contribution due so the balance payable always reflects what is still owed. Keeping every payment recorded also gives you a clear history to share with the Board when it is needed.