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Equity Linked Saving Scheme (ELSS) is a type of diversified Equity Mutual Fund which is qualified for tax exemption under section 80C of income tax Act, and offers the twin advantage of capital appreciation and tax benefits.

Advantages of ELSS over other tax saving instrument

1- ELSS exploits the potential of equities
2- Lowest Lock-in period
3- Dividend payout
4- SIP option
5- Tax benefits - no tax on capital gains and dividends

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