Jamal is correct.
A pit is achieved by ramming the front corner of your bumper into the person's right or left back tire. If achieved at the right speed and the right angle, minimal damage will be done to your vehicle (going too fast = the car will slam right into you - too slow = ineffective) and the person ahead of you will be spinning out. In SAMP, you have to accommodate for the lag by going a bit ahead of where you actually see them. While you may feel you are right next to the person, to them, you are actually right next to their rear tire. Slamming into them on your screen would result in a pit on their screen, but this is risky and likely to cause damage to your vehicle, as there is too much of your vehicle vulnerable to being whacked by the spinning car. Jamal's estimation to accommodate for the lag for pitting is accurate for "average laggers" (typically ping between 100-160). Though, to overcome the disadvantage of lag when it comes to pitting, one can cut in front of the person's vehicle on their screen with little to no damage while on the other person's screen, they will be receiving the hit of their life. This is basically a "backwards pit," as if done correctly, the corner of your REAR bumper hits the person's front right or left tire. Often, one can unintentionally mess up the pit by underestimating the lag and hit the side of the person's vehicle on their screen. This would knock them off course, but is easy to recover from as long as you are on decent terrain with decent tires.
SAMP users have simply renamed my dubbed "backwards pit" simply a "pit," because actual pits in SA:MP are near impossible to do and actually be called a pit.
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