The AMC will construct the tax savings mutual fund portfolio using bottom up approach and will have the flexibility to invest across the market capitalization. The investment environment, valuation parameters and other investment criteria will determine the allocation and the investment style. The AMC will conduct in-house research in order to identify investable ideas. AMC will evaluate appreciation potential of individual stocks from a fundamental perspective, assess industry and company fundamentals, robustness of business model, sustainability of moat, valuations, quality of management, corporate governance standards etc. This tax savings fund Scheme will have reasonably well diversified Portfolio without being overly diversified.