How is the zakat calculated for a wireless internet service provision project, and is zakat obligatory on the network devices, and how are the annual sales calculated for zakat?

Devices and their accessories are not subject to Zakat because they are not intended for sale. Zakat is, however, obligatory on scratch cards intended for sale. Therefore, these cards should be evaluated, and their value added to any money you possess. If the total reaches the Nisab and a year has passed, then a quarter of a tenth (2.5%) is to be paid. If the total falls below the Nisab during the year, there is no Zakat due, and a new year commences if it reaches the Nisab again. The Nisab is equivalent to 595 grams of pure silver or 85 grams of pure gold, and the lower of these two values is to be considered.