This paper presents the equivalence between minimal time and minimal norm control problems for internally controlled heat equations. The target is an arbitrarily fixed bounded, closed and convex set with a nonempty interior in the state space. This study differs from [G. Wang and E. Zuazua, On the equivalence of minimal time and minimal norm controls for internally controlled heat equations, SIAM J. Control Optim., 50 (2012Optim., 50 ( ), pp. 2938Optim., 50 ( -2958 where the target set is the origin in the state space. When the target set is the origin or a ball, centered at the origin, the minimal norm and the minimal time functions are continuous and strictly decreasing, and they are inverses of each other. However, when the target is located in other place of the state space, the minimal norm function may be no longer monotonous and the range of the minimal time function may not be connected. These cause the main difficulty in our study. We overcome this difficulty by borrowing some idea from the classical raising sun lemma (see, for instance, Lemma 3.5 and Figure 5 on Pages 121-122 in [E. M. Stein and R. Shakarchi, Real Analysis: Measure Theory, Integration, and Hilbert Spaces, Princeton University Press, 2005]). Then the following conclusions are true: (i) When (M, T ) ∈ (GT ) y0,Q \ (KN ) y0,Q , problems (T P ) M,y0 Q and (N P ) T,y0 Q are equivalent and the null controls (over R + and (0, T ), respectively) are not the minimal time control and the minimal norm control to these two problems, respectively. (ii) When (M, T ) ∈ (KN ) y0,Q , problems (T P ) M,y0 Q and (N P ) T,y0 Q are equivalent and the null controls (over R + and (0, T ), respectively) are the unique minimal time control and the unique minimal norm control to these two problems, respectively. (iii) When (M, T ) ∈ [0, +∞) × (0, +∞) \ (GT ) y0,Q ∪ (KN ) y0,Q , problems (T P ) M,y0 Q and (N P ) T,y0 Q are not equivalent.Several notes are given in order. (a) Minimal time control problems and minimal norm control problems are two kinds of important optimal control problems in control theory. The equivalence between these two kinds of problems plays an important role in the studies of these problems. To our best knowledge, in the existing literatures on such equivalence (see,