Is performing Umrah an obligation for who is capable. Is he accountable for not performing it in this case?
Umrah is an obligation once in a lifetime for every Muslim. When physical and financial ability is present, it is preferable to perform Umrah, as well as Hajj. If one can afford to perform Umrah but not Hajj, then they should begin with Umrah, especially since Hajj nowadays is not accessible to everyone who wishes to perform it. In contrast, Umrah is more open and easier to undertake. And Allah knows best.
Is Zakah (obligatory charity) due on the items used in the trading process such as: cars , shops etc..?
No Zakah is due on equipments used in the trading process such as cars and the like.
Does wiping over one's socks during ablution permissible?
If the socks were thick, then wiping over them during ablution is permissible so long as wiping conditions are observed. And Allah Knows Best.
I am an author, and I have books stored with me. Is it permissible to pay my zakat in the form of books containing beneficial knowledge for poor students, such as chemistry and mathematics, or religious books that spread Islamic sciences?
Zakat on wealth must be paid in cash from the wealth itself. Therefore, you should pay your zakat in monetary form so that the poor can purchase what they need. And Allah Knows Best.