When people think about tax saving investments, the main problem that arises is that they see this as an option to save taxes. Ideally they should look at this as an investment option where they can get good return and also can lower their tax burden. If one starts investing from the beginning of the year to save taxes under the section 80C of the Income Tax Act, they can average out their cost through the whole year.

Secondly, when an investor saves a small amount every month, there is no problem of liquidity as one nears the end of the year.

In case the person doesn't invest through the year to save taxes, and waits for the last three months to meet the whole year's obligation, he would not have much funds left in case there is some emergency during those three months.

If the person decides to invest during the last three months, he will not have much option to choose the price at which to invest. Whether the market is at a peak or at a low, the person will be forced to take that price.

If one decides to buy a medical insurance, it's better to buy at the start of the year so that he could remain protected through the year.