Kresha Gupta, a 24-year-old Chartered Accountant, has launched a new fund focused on SMEs and start-ups in India.Chanakya Opportunities Fund I, registered with SEBI, has announced the launch of a ₹100 crore SME and start-up focused fund.The fund, with a green shoe option of another ₹100 crore, is sector-agnostic and aims to provide world-class investment products at competitive costs.Gupta is one of the youngest women investors in India to launch a fund focused on SMEs and start-ups.