Removal of proviso to section 7(2) of Wealth-tax Act changes the provision's applicability from its stated effective date. 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.