Returns: Market linked

Safety: Carry market risk associated with stocks.

Liquidity: Locked in for 3 years after which full withdrawal permitted.

Taxation: Upto Rs 1 LAC Gain – NO TAX
Above Rs 1 LAC Gain– 10% of Gains Tax

Best for: Investors with higher risk appetite hoping to generate inflation beating returns.

Smart Tip: Invest Small amount at monthly intervals in ELSS funds. SIPs reduce the risk of investing in equities.
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Other Tax Saving Avenues are :

- National Saving Certificates
- Senior Citizen Saving Scheme
- Tax Saving FDR
- ULIP ( Unit Linked Insurance Plan)
- NPs ( National Pension Scheme)
- Life Insurance

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