Equity Linked Savings Scheme

An Equity Linked Savings Scheme, popularly known as ELSS, is a type of diversified equity scheme which comes, with a lock-in period of three years, offered by mutual funds in India.

[1][2] They offer tax benefits under the Section 80C of Income Tax Act 1961.

[4][5][6] There is a three years lock-in period, and thus has better liquidity compared to other options like NSC and Public Provident Fund.

[7] Mutual funds are subjective to fluctuations in the market.

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