ELSS kya hai — yeh un logon ka pasandeeda sawaal hai jo tax bhi bachana chahte hain aur apne paise ko badhana bhi. ELSS (Equity Linked Savings Scheme) ek aisa mutual fund hai jo share bazaar me paisa lagata hai aur saath me Income Tax ki dhaara 80C ke tahat ₹1.5 lakh tak ki chhoot bhi dilata hai.
ELSS Kya Hai?
ELSS SEBI-dwara niyamit ek equity mutual fund hai. Iske niyam ke anusar kam se kam 80% paisa shares (equity) me lagana zaroori hai. Iski sabse khaas baat 3 saal ka lock-in hai — paisa 3 saal se pehle nikala nahi ja sakta. Purane (old) tax regime me isme kiye gaye nivesh par 80C ki chhoot milti hai.
ELSS Ke 5 Zaroori Niyam
- Kam se kam 80% nivesh equity me (SEBI ka niyam)
- 3 saal ka lock-in — sabse chhota lock-in 80C ke sabhi vikalpon me
- SIP se nivesh par har kist ka alag 3 saal lock-in lagta hai (pehli kist ki tareekh se)
- Nyuntam SIP aam taur par ₹500 mahine se shuru
- Lock-in khatm hone ke baad poori rakam nikali ja sakti hai ya rakhi bhi ja sakti hai
ELSS Par Tax Ka Niyam (2026)
ELSS kya hai, yeh samajh liya — ab ELSS par tax ka niyam dekhte hain. ELSS se hua labh Long-Term Capital Gains (LTCG) mana jata hai. Budget 2024 (23 July 2024 se) ke anusar: ek saal me ₹1.25 lakh tak ka labh tax-free hai, usse zyada labh par 12.5% tax lagta hai. Udaharan: agar aapka labh ₹2 lakh hai to ₹1.25 lakh ghata kar bache ₹75,000 par 12.5% = ₹9,375 tax (cess alag se).
ELSS vs PPF vs NSC vs Tax-Saving FD
- Lock-in: ELSS 3 saal, NSC 5 saal, tax-saving FD 5 saal, PPF 15 saal
- Return: ELSS market-linked (tay nahi), baki me sarkar/bank dwara tay
- Tax: PPF ka labh poori tarah tax-free (EEE); ELSS par upar bataye anusar LTCG; NSC/FD ke byaaj par slab rate se tax
- Jokhim utha sakte hain aur 5+ saal ka samay hai to ELSS; poori suraksha chahiye to National Savings Certificate ya PPF behtar
ELSS Me Nivesh Kaise Karein? (Steps)
- KYC poora karein (Aadhaar/PAN se online ho jata hai)
- Fund chunein — direct vs regular plan samjhein; pichhla return guarantee nahi hota
- SIP ya ek-mushth (lump sum) me se chunein — SIP me anushasan bana rehta hai
- 3 saal se pehle nikasi sambhav nahi — isliye zaroorat ka paisa na lagayein
Aadhikarik Srot
- SEBI — mutual fund niyamavali (sebi.gov.in)
- cleartax.in ELSS guide
- groww.in ELSS LTCG tax guide
- Income Tax Act, 1961 — dhaara 80C, 112A
ELSS kya hai, yeh janne ke baad nivesh aur bachat se jude aise hi aur finance guides padhte rahiye.
Disclaimer: Yeh sirf jaankari hai, financial advice nahi hai. ELSS market-linked hai — return ki guarantee nahi hoti. Nivesh se pehle scheme document zaroor padhein.