Ch.5 · NFO Process and Rules · hard

What is an 'Equity Savings Fund' as per SEBI's 2017 categorisation?

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EXPLANATION

An Equity Savings Fund invests in equity (minimum 65% for equity taxation), arbitrage, and debt. The arbitrage portion reduces volatility while maintaining the equity tax treatment (since gross equity + arbitrage exceeds 65%). It is suitable for conservative investors seeking equity-taxed returns with lower volatility than pure equity funds.

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