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.
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