A 'proviso' in a statute generally:
ACarves out an exception from the main provision
BAdds to the main provision
CRepeals the main provision
DIs purely ornamental
Answer & Solution
Correct answer: A. Carves out an exception from the main provision
1. A proviso usually carves out a class or case from the main provision.
2. Where ambiguous, its scope is limited to the matter covered by the proviso.
3. Hence (B).
_Source: ICAI BoS CA Inter Paper 2 — Interpretation of Statutes_