Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 7(2)] [Section 7] [Entire Act] Union of India - Subsection Section 7(2)(i) in The Wealth-Tax Act, 1957 (i)where the house has been constructed by the assessee, he shall be deemed to have become the owner thereof on the date on which the construction of such house was completed: