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These funds offer tax benefits to investors under the Income Tax Act, 1961. Opportunities provided under this scheme are in the form of tax rebates under section 80 C of the Income Tax Act, 1961.

These funds have gained popularity as they provide double benefit of building wealth as well as save on taxes – all in the lowest lock-in period of only 3 years.

They are best-suited for long-term and salaried investors looking for tax saving through Equity Linked Savings Schemes (ELSS) under Section 80C