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 you have chosen to count, 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. Open the Waqf section, select Choose income and tick the income your Board assesses. For example, a masjid with a single General fund whose Board counts only subscriptions ticks Monthly subscription payments and leaves the fund unticked. You can also tick whole funds or individual collection sources.
3. For each fund that holds rent or farm income, choose its Waqf income type in Funds: rent or agricultural. If you collect shop rent through Waqf properties, its Property rent fund arrives already counted as rental income.
4. In Expenses, mark the expense categories you may deduct as deductible and set the right kind for each, so the correct cap is applied.
5. Open the Waqf section and choose a fiscal year to see the calculation for that year.
6. 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.

Income that counts

The income your Board assesses. Choose any mix of funds, collection sources and monthly subscription payments. A payment that matches more than one choice counts once.

Waqf income type

Set on each fund, and on each collection source you count: rent, agricultural or other. Rent and agricultural income set the caps on repairs and agricultural expenses. A source with its own type, such as a coconut auction marked agricultural, uses that type whichever fund the money goes into.

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.

Printing the statement

Choose the financial year and select Print statement. The statement is set out in five parts: A, particulars of the waqf and its registration; B, assessable income; C, the three deductions allowed under Section 72, each with the amount spent and the amount allowed; D, the computation of the contribution; and E, every payment made to the Board. Rows and columns are numbered, so any figure can be referred to by part and row.

It ends with a verification for the Treasurer and the Secretary or President to sign, with space for name, designation, place, date and the seal. Every page carries your name, the financial year and the registration number at the top, and the printed date and page number at the foot. Print it, or choose Save as PDF in the print window. For a year that is still running, the figures are up to the day it was printed.