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NEXMAXOSmart money decisions

ELSS — Equity Linked Savings Scheme

Investing term

ELSS is a type of equity mutual fund that qualifies for a tax deduction under Section 80C, with the shortest lock-in of any 80C option — just 3 years.

You can invest up to ₹1.5 lakh a year under 80C (old regime), and gains above ₹1.25 lakh are taxed as long-term capital gains at 12.5%. ELSS suits investors who want both equity growth and a tax break.

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