Is Chanda Wasiyyat payable on the net income from a business, or only on the amount a businessperson sets aside from profits for daily use?

Businesspersons pay Chanda on their total net income, after deducting from gross income those expenses required to generate the income. It is not correct to pay Chanda Hissa Amad only on the amount drawn from the business for monthly expenses.

Hazrat Khalifat ul Masih IV rh provided guidance on this matter in his Friday Sermon on Friday Sermon 28 Mar 1986:

“Businessmen often record their personal expenses under company accounts, thereby reducing both taxes and Wasiyyat. They keep only a small amount under their own name, declaring an income of just 500 Rupees for the month, and pay Wasiyyat only on that. Yet in reality, they are millionaires—spending thousands of Rupees each week, providing their children with the best education, and enjoying countless blessings, though most of it is recorded under the company’s name.

The truth, however, is this: whether the money is written under the name of a company director or under the name of one’s children, it still belongs to the person who earned it. Allah knows exactly whose earnings they are. The laws of this world may allow such tricks, but God’s law cannot be deceived. He is not bound by worldly laws; He will deliver His own judgment.”