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Mutual Funds · Park cash here

Liquid Funds

Liquid funds invest in high-quality money-market instruments (T-bills, CPs, CDs) with maturity ≤ 91 days. Best emergency-fund parking — earn 6.5-7.2% vs 3-4% in savings account. T+1 redemption (next-day money in account). After Apr 2023 tax change, returns are now slab-taxed but still beat savings interest by 250-400 bps.

Who needs this

Anyone with idle cash: emergency fund, surplus savings, awaiting deployment, business working capital. Replaces the savings-account 'parking' use-case for amounts > ₹50K.

Category at a glance

Maturity profile

≤ 91 days

SEBI cap

Typical YTM

6.5-7.2%

Pre-tax

Volatility (std dev)

0.1-0.5%

Among lowest

Expense ratio

0.10-0.30%

Direct plan

Redemption

T+1

Same-day for ≤ ₹50K via instant

Tax

Slab rate

Post Apr-2023

Top 5 liquid funds

Source: AMFI + AMC factsheets · refreshed quarterly

FundAMCExpense %3y CAGR
ICICI Pru Liquid FundICICI Pru0.20%6.8%
HDFC Liquid FundHDFC0.21%6.9%
Aditya Birla SL LiquidAditya Birla0.22%6.9%
Nippon India LiquidNippon0.24%6.8%
SBI Liquid FundSBI0.18%6.7%

Key decisions

  1. Q1

    Liquid or Overnight fund?

    Overnight: maturity = 1 day, lowest risk + return (6.0-6.5%). Liquid: maturity ≤ 91 days, slightly higher return (6.5-7.2%) + tiny credit risk. For emergency fund: Liquid wins.

  2. Q2

    Liquid fund or savings account?

    Liquid wins on returns (250-400 bps higher) + same liquidity (T+1). Savings wins on absolute zero risk + DICGC ₹5L insurance + UPI integration. Use both: keep ₹1-2L in savings + rest in Liquid.

  3. Q3

    Insta-redemption — how it works?

    Most AMCs offer ≤ ₹50K instant redemption (push to bank in minutes, 24×7). Above ₹50K: T+1 settlement. Use for genuine emergency only (not daily cash flow).

SEBI rules + scheme specifics

  • Liquid funds: portfolio average maturity ≤ 91 days (SEBI cap).
  • Mark-to-market for instruments > 60 days; amortisation for < 60 days.
  • Insta-redemption capped at ₹50K or 90% of folio value, whichever is lower.
  • Side-pocketing allowed for distressed assets.
  • Exit load: graded if redeemed within 7 days (most AMCs).

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