Istisna is a contract of sale of specified items to be manufactured or constructed, with an obligation on the part of the manufacturer or builder (contractor) to deliver them to the Customer upon completion. It is also to be clarified that amount paid out as Istisna price to the manufacturer can be used by the manufacturer for any business related activity.


  • Istisna provides short and medium term funds to meet financing requirement for manufacturing
  • Easy and convenient solution to meet working capital requirements.
  • Acquisition of tangible & intangible assets.
  • Istisna shall be limited to the specified assets and not to the whole enterprise or business.