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An Equity Linked Savings Scheme (ELSS) is an open-ended Equity Mutual Fund that doesn’t just help you in saving tax but also gives you an opportunity to grow your money. ELSS qualifies for tax exemptions under section (u/s) 80C of the Indian Income Tax Act. There are the plethora of savings schemes to help you build your wealth, such as FD, PPF, and NSC. But returns from these schemes are taxed. This is where ELSS stands out with dual-benefit – its returns are generally higher & partially taxable (Returns are not taxable until 31 March 2018. After 31 March 2018, returns will be taxable at the concessional rate of 10% if gains are greater than Rs. 1 lakh. This coupled with a mere lock-in period of 3 years is all the reason for you to invest in ELSS now.
https://infinitumwealth.in/mutual-funds/equity-linked-savings-scheme-elss/

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