Equity Linked Savings Scheme

Investments

Quick Definition

Equity Linked Savings Scheme (ELSS) is a type of mutual fund that invests primarily in equities and offers tax benefits under Section 80C of the Income Tax Act.

Detailed Explanation

Equity Linked Savings Scheme (ELSS) is one of the most popular tax-saving investment options in India. It combines the benefits of equity investment and tax deduction, making it suitable for long-term wealth creation.

Key features of ELSS include:

  • Tax deduction up to ₹1.5 lakh under Section 80C
  • Lock-in period of 3 years (shortest among tax-saving instruments)
  • Investment mainly in equities, offering growth potential
  • Option to invest via SIP or lump sum

ELSS funds are managed by professional fund managers and invest in a diversified portfolio of stocks. Due to market exposure, returns are not guaranteed but have the potential to outperform traditional tax-saving options over the long term.

ELSS is ideal for investors who want to save tax while building wealth and are comfortable with market risks.

Example

"An investor invests ₹1 lakh in an ELSS fund and claims tax deduction under Section 80C. After 3 years, the investment value grows based on stock market performance."

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