Various sections of Income Tax Act such as Section 80C, 80CCC and 80CCD give tax deduction up to Rs. 1 Lakh in lieu of investments in various saving instruments. In this context, Investment in which among the following will allow a person additional tax deduction apart from this limit of Rs 1 lakh?

[A] Provident Fund (PF) & Voluntary Provident Fund (VPF)
[B] Equity Linked Savings Scheme (ELSS)
[C] National Savings Certificate (NSC
[D] Long Term Infrastructure Bonds

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