The minimum taxable limit of cows

1920. Cow has two minimum taxable limits:

Firstly: Its first taxable limit is 30. If the number of cows owned by a person reaches 30, and other conditions mentioned above are fulfilled, he should give by way of Zakat a calf which has entered the 2nd year of its life; and as per obligatory precaution, the calf should be a male.

Secondly: Its second taxable limit is 40, and its Zakat is a female calf which has entered the 3rd year of its life. And it is not obligatory to pay Zakat when the number of the cows is between 30 and 40. For example, if a person possesses 39 cows, he should pay Zakat on 30 cows only.

Similarly, if he possesses more than 40 cows but their number does not reach 60, he should pay Zakat on 40 cows only. And when their number reaches 60, which is twice as much as the first taxable limit, he should give as Zakat 2 calves, which have entered the 2nd year of their life. And similarly, as the number of the cows increases, he should calculate either in the sets of thirties or in forties or from 30 and 40, and should pay Zakat in accordance with the rule explained above.
However, he should calculate in such a way, that there should be no remainder, and in case there is a remainder, it should not exceed 9 cows. For example, if he has 70 cows, he should calculate at the rate of 30 and 40 and should pay Zakat for one set of 30 and another set of 40 for them at the rate prescribed for them, because if he calculates at the rate of 30, 10 cows will be left without Zakat being paid on them. However, at a place where this calculation is not possible, like, if a person possesses 50 cows, then he should calculate the Zakat for the set of 40 even if 10 cows will be left without Zakat being paid on them.