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Istisnaʽ as a Product of Islamic Financial Institutions: Evolution, Application, Documentation and Analysis of Shariʽa Issues
تلخیص
The growth of Islamic banking system since the previous two decades is
phenomenal, the demand and expectation of the Muslim population all around the
world is also increasing from the system, to coup the demand of the people, experts
in the industry are working to introduce innovative products. Istisnaʽ is also
introduced as a product in Islamic banking system and being used to carry out the
demands. However sharia compliance of each and every product should be the
essence of the product. In this paper, the product of Istisnaʽ, history of regulatory
guidelines of State bank of Pakistan and present practice of Istisnaʽ as a product of
Islamic Banks and documentation of Istisnaʽ product in Islamic financial
institutions in different phases of Istisnaʽ is examined in detail, different shariʽa
issues are discussed and remedial measures are suggested in the light of sharia.
Dr. Muhammad Mushtaq Ahmad, Zia Uddin. (2020) اسلامی مالیاتی اداروں میں عقد استصناع کا استعمال، تطبیقی، دستاویزی مراحل اور متعلقہ مسائل کا شرعی و تحقیقی جائزہ, Bannu University Research Journal in Islamic Studies, Volume 7, Issue 1.
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