سودی بینکوں کی اسلامی شاخوں کا ایک تجزیاتی مطالعہ

Abstract

Islamic Banking is growing rapidly in Pakistan. In 2016 Assets of Islamic Banking Industry (IBI) recorded growth of Rs. 65 billion and reached to Rs. 1,853 billion. Deposits of IBI also increased by Rs.  97 billon and reached Rs. 1,573 billion. In this expending market different conventional (Interest Based) Banks in different countries including Pakistan are also offering Islamic Banking Branches (IIB’s). These IIB’s are offering Islamic modes of financing under the supervision of a Sharī’ah supervisory board and fulfil all the requirements of Central Bank. But there are some doubts regarding Sharī’ah legitimacy and Sharī’ah compliance among general public. The objective of this research is to present a comprehensive exploratory and analytical study about the Islamic Banking Branches and Islamic Banking window’s in the light of Sharī’ah. In this paper the regulations of State Bank of Pakistan (SBP) and view point of opponents and proponents are also examined.