Omitted by the Finance Act, 1985 (32 of 1985), s. 22 (w.e.f. 1-4-1986). Section 85B which was inserted by the Finance Act, 1966 (13 of 1966), s. 17 (w.e.f. 1-4-1966). Omitted section 80N was inserted in place of section 85B which was deleted by the Finance (No. 2) Act, 1967 (20 of 1967), s. 33 and the Third Schedule (w.e.f. 1-4-1968).