Generally, a proviso provides that something that is provided for may be interpreted in the manner provided, provided that, or provided further, or provided also that certain conditions or qualifications are provided for. The above proposition is as perplexing as the exercise of interpreting certain provisos. Regardless of the supporters of the plain language movement marshalling support for simple, accessible legal language, the web of provisos has been spun far too wide, making it ubiquitous in the legal world. In the Income Tax Act, 1961 alone the word “provided” appears a whopping 1,411 times! With the general understanding of the proviso’s function being that it merely carves out an exception, it becomes increasingly essential that a decisive interpretation of provisos in general is achieved, for, it becomes fundamental to one’s understanding of the Income Tax Act, 1961, as well as other important statutes.