55.  Inserted by the Finance Act, 2002, w.e.f. 1-4-2003. Earlier original section 80M was introduced in place of section 85A (inserted by the Finance Act, 1965, w.e.f. 1-4-1965) by the Finance  (No. 2) Act, 1967, w.e.f. 1-4-1968. Section 80M,  which had earlier undergone several  amendments by the Finance Act, 1968, w.e.f. 1-4-1968, Finance Act, 1970, w.e.f. 1-4-1971, Finance (No. 2) Act, 1971, w.e.f. 1-4-1972, Finance Act, 1975, w.e.f. 1-4-1976, Finance Act,  1976, w.e.f. 1-4-1977, Finance Act, 1981, w.e.f. 1-4-1982, Finance Act, 1982, w.e.f. 1-4-1983, Finance Act, 1984, w.e.f. 1-4-1985 and Finance Act, 1986, w.e.f. 1-4-1987, was substituted by the Finance Act, 1990, w.e.f. 1-4-1991 and further amended by the Finance Act, 1993, w.e.f. 1-4-1994, and later on omitted by the Finance Act, 1997, w.e.f. 1-4-1998.