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CA Rachana Ranade introduces the topic of the best ELSS Fund of 2022 in a video tutorial. She discusses the trend of individuals procrastinating their tax-saving investments until the last moment, leading to a surge in mutual fund inflows in March. The data from March 2019 shows a significant increase in investments for tax-saving ELSS funds, followed by a drop in April. The same pattern repeats in March 2020, emphasizing the importance of planning investments in advance.
