An individual land-owner shall be exempt from the compulsory levy of Ushr according to Section 5 of the Zakat and Ushr Ordinance 1980 if

A. The production form his land is less than 948 kilograms of wheat.
B. Tie production form his land is six Wasqs of wheat
C. He/She is a defaulter of A D B P
D. If the production from his land is less than 1000 kilograms of wheat, or its equivalent in value in the case of ether crop liable to Ushr.