11.  Subject-matter of section 80C has been dealt with by different sections at different times, viz., (i) section 87 as originally enacted; (ii) original section 80A as introduced by the Finance Act, 1965, w.e.f. 1-4-1965; and (iii) then section 80C was introduced by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 and the same was replaced by section 88 w.e.f. 1-4-1991. Now section 80C is again reintroduced in place of section 88 w.e.f. 1-4-2006.