He paid a sum of money in advance to buy a car and the delivery was delayed – should he pay zakaah on it?
Question

                I have two bank accounts. In one of them I put my monthly salary, and in the other I put some other money. My question is: if I add up the money in the two accounts, how should I pay zakaah on that when the money in the monthly account changes each month?

My second question is: I paid a sum of money as the down payment on a new car, but the agent delayed importing it and this delay has lasted more than a year; I had not choice but to buy another car on the basis that I will sell one of them and keep the other.

So my question is:

1 – Do I have to pay zakaah on the money I paid in the down payment more than a year ago?

2 – When I sell one of the cars – which will be new – will there be any zakaah due on the price of the car?
Praise be to Allah.
    Zakaah should be paid on the money which a person has had for 
    one full (hijri) year, whether it is from his salary or not, whether it is 
    money that he earned or that was given as a gift or he inherited it; profit 
    comes under the same ruling as capital and should be added to it.

     There is no zakaah on the money that you have paid towards 
    the value of the car even if delivery of the car is 
    delayed.                               

    If you bought a second car with the intention of using it, then you sell it because you no longer have any need for it, then no zakaah is due on the money you receive for it until one year has passed.