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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Removal of proviso to section 7(2) of Wealth-tax Act changes the provision's applicability from its stated effective date.</h1> The Finance Act, 1992 omits the proviso to section 7(2) of the Wealth-tax Act, modifying the statutory text of section 7; this omission takes effect from the stated commencement date specified in the enactment and alters the applicability of section 7(2) from that effective date.

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