withdrawals before three years also if you invest in elss now you will receive the units at a cheaper rate and your partner can reap the rewards once things start looking up at the bourses finally you can consider writing a will with your spouse as beneficiarythe convention may be to say it with flowers and candlelight dinners but the extraordinary times we are living in call for outofthebox gift ideas that serve a deeper need and leave a lasting impact instruments a good mix of the instruments would not only help sunil to save tax but also fulfill his financial goals in the long run sunil like many of us having to go through a hurried process of making decision in where to invest this year could learn from this and make an early start next year to reduce the probability of making a wrong choice the authors are senior tax professionals with ernst young