2022-এর জন্য সেরা 3 সেরা ট্যাক্স সেভিং ELSS মিউচুয়াল ফান্ড

Updated on August 30, 2025 , 7255 views

সেরা এলএসএস ফান্ড বা ইক্যুইটি লিঙ্কড সেভিংস স্কিম (ট্যাক্স সেভিং) ইক্যুইটি বৈচিত্র্যময়যৌথ পুঁজি যে প্রধানত ইক্যুইটি-সংযুক্ত উপকরণ (শেয়ার এবং স্টক মত) প্রদান করার জন্য বিনিয়োগবাজার- লিঙ্কযুক্ত রিটার্ন। সাধারণত, ফান্ড কর্পাসের 80% ইক্যুইটিতে বিনিয়োগ করা হয় এবং অবশিষ্টাংশ ঋণ উপকরণে। সেরাইএলএসএস তহবিলগুলি ট্যাক্স সেভিং মিউচুয়াল ফান্ড হিসাবেও পরিচিত কারণ তারা কর সুবিধা প্রদান করেধারা 80C এরআয়কর আইন. অধিকন্তু, ELSS মিউচুয়াল ফান্ডগুলি ওপেন-এন্ডেড, যার অর্থ হল যে বিনিয়োগকারীরা যখন খুশি এই তহবিলে সাবস্ক্রাইব করতে পারেন৷ যাইহোক, আগেবিনিয়োগ এই কর সাশ্রয়ী মিউচুয়াল ফান্ডগুলিতে, সেরা ELSS তহবিলের একটি তালিকা বিবেচনা করার পরামর্শ দেওয়া হচ্ছে।

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2022 সালে বিনিয়োগ করার জন্য শীর্ষ 3টি ELSS ফান্ড

Fund	NAV	Net Assets (Cr)	3 MO (%)	6 MO (%)	1 YR (%)	3 YR (%)	5 YR (%)	2024 (%)
Motilal Oswal Long Term Equity Fund Growth	₹50.6336 ↑ 1.01	₹4,402	-2.3	22.6	-2.7	24.2	24.8	47.7
DSP Tax Saver Fund Growth	₹136.158 ↑ 1.49	₹16,981	-1.4	12.1	-4.1	18.6	22.5	23.9
Nippon India Tax Saver Fund (ELSS) Growth	₹126.796 ↑ 1.29	₹15,339	0	16.6	-3.3	17.1	22.5	17.6
Note: Returns up to 1 year are on absolute basis & more than 1 year are on CAGR basis. as on 1 Sep 25

Research Highlights & Commentary of 3 Funds showcased

Commentary	Motilal Oswal Long Term Equity Fund	DSP Tax Saver Fund	Nippon India Tax Saver Fund (ELSS)
Point 1	Bottom quartile AUM (₹4,402 Cr).	Highest AUM (₹16,981 Cr).	Lower mid AUM (₹15,339 Cr).
Point 2	Established history (10+ yrs).	Established history (18+ yrs).	Oldest track record among peers (19 yrs).
Point 3	Not Rated.	Top rated.	Rating: 3★ (lower mid).
Point 4	Risk profile: Moderately High.	Risk profile: Moderately High.	Risk profile: Moderately High.
Point 5	5Y return: 24.82% (upper mid).	5Y return: 22.53% (lower mid).	5Y return: 22.52% (bottom quartile).
Point 6	3Y return: 24.18% (upper mid).	3Y return: 18.63% (lower mid).	3Y return: 17.15% (bottom quartile).
Point 7	1Y return: -2.74% (upper mid).	1Y return: -4.08% (bottom quartile).	1Y return: -3.34% (lower mid).
Point 8	Alpha: 11.36 (upper mid).	Alpha: -0.09 (lower mid).	Alpha: -0.20 (bottom quartile).
Point 9	Sharpe: 0.04 (upper mid).	Sharpe: -0.45 (lower mid).	Sharpe: -0.45 (bottom quartile).
Point 10	Information ratio: 0.92 (upper mid).	Information ratio: 0.88 (lower mid).	Information ratio: 0.58 (bottom quartile).

Motilal Oswal Long Term Equity Fund

Bottom quartile AUM (₹4,402 Cr).
Established history (10+ yrs).
Not Rated.
Risk profile: Moderately High.
5Y return: 24.82% (upper mid).
3Y return: 24.18% (upper mid).
1Y return: -2.74% (upper mid).
Alpha: 11.36 (upper mid).
Sharpe: 0.04 (upper mid).
Information ratio: 0.92 (upper mid).

DSP Tax Saver Fund

Highest AUM (₹16,981 Cr).
Established history (18+ yrs).
Top rated.
Risk profile: Moderately High.
5Y return: 22.53% (lower mid).
3Y return: 18.63% (lower mid).
1Y return: -4.08% (bottom quartile).
Alpha: -0.09 (lower mid).
Sharpe: -0.45 (lower mid).
Information ratio: 0.88 (lower mid).

Nippon India Tax Saver Fund (ELSS)

Lower mid AUM (₹15,339 Cr).
Oldest track record among peers (19 yrs).
Rating: 3★ (lower mid).
Risk profile: Moderately High.
5Y return: 22.52% (bottom quartile).
3Y return: 17.15% (bottom quartile).
1Y return: -3.34% (lower mid).
Alpha: -0.20 (bottom quartile).
Sharpe: -0.45 (bottom quartile).
Information ratio: 0.58 (bottom quartile).

1. Motilal Oswal Long Term Equity Fund

(Erstwhile Motilal Oswal MOSt Focused Long Term Fund)

The investment objective of the Scheme is to generate long-term capital appreciation from a diversified portfolio of predominantly equity and equity related instruments. However, there can be no assurance or guarantee that the investment objective of the Scheme would be achieved.

Research Highlights for Motilal Oswal Long Term Equity Fund

Bottom quartile AUM (₹4,402 Cr).
Established history (10+ yrs).
Not Rated.
Risk profile: Moderately High.
5Y return: 24.82% (upper mid).
3Y return: 24.18% (upper mid).
1Y return: -2.74% (lower mid).
Alpha: 11.36 (upper mid).
Sharpe: 0.04 (upper mid).
Information ratio: 0.92 (bottom quartile).
Higher exposure to Industrials vs peer median.
Top bond sector: Cash Equivalent.
Equity-heavy allocation (~98%).
Largest holding Eternal Ltd (~6.3%).

Below is the key information for Motilal Oswal Long Term Equity Fund

Motilal Oswal Long Term Equity Fund Growth
Launch Date	21 Jan 15
NAV (01 Sep 25)	₹50.6336 ↑ 1.01 (2.04 %)
Net Assets (Cr)	₹4,402 on 31 Jul 25
Category	Equity - ELSS
AMC	Motilal Oswal Asset Management Co. Ltd
Rating	Not Rated
Risk	Moderately High
Expense Ratio	1.65
Sharpe Ratio	0.04
Information Ratio	0.92
Alpha Ratio	11.36
Min Investment	500
Min SIP Investment	500
Exit Load	NIL

Growth of 10,000 investment over the years.

Date	Value
31 Aug 20	₹10,000
31 Aug 21	₹16,372
31 Aug 22	₹16,008
31 Aug 23	₹19,372
31 Aug 24	₹31,421
31 Aug 25	₹29,948

Motilal Oswal Long Term Equity Fund SIP Returns

Total investment amount is ₹300,000
expected amount after 5 Years is ₹556,833.
Net Profit of ₹256,833 Invest Now

Returns for Motilal Oswal Long Term Equity Fund

Returns up to 1 year are on absolute basis & more than 1 year are on CAGR (Compound Annual Growth Rate) basis. as on 1 Sep 25

Duration	Returns
1 Month	-1.5%
3 Month	-2.3%
6 Month	22.6%
1 Year	-2.7%
3 Year	24.2%
5 Year	24.8%
10 Year
15 Year
Since launch	16.5%

Historical performance (Yearly) on absolute basis

Year	Returns
2024	47.7%
2023	37%
2022	1.8%
2021	32.1%
2020	8.8%
2019	13.2%
2018	-8.7%
2017	44%
2016	12.5%
2015

Fund Manager information for Motilal Oswal Long Term Equity Fund

Name	Since	Tenure
Ajay Khandelwal	11 Dec 23	1.73 Yr.
Rakesh Shetty	22 Nov 22	2.78 Yr.
Atul Mehra	1 Oct 24	0.92 Yr.

Data below for Motilal Oswal Long Term Equity Fund as on 31 Jul 25

Equity Sector Allocation

Sector	Value
Industrials	31.5%
Financial Services	22.55%
Consumer Cyclical	17.85%
Technology	11.38%
Basic Materials	5.89%
Real Estate	4.55%
Health Care	3.01%
Communication Services	1.57%

Asset Allocation

Asset Class	Value
Cash	1.68%
Equity	98.32%

Top Securities Holdings / Portfolio

Name	Holding	Value	Quantity
Eternal Ltd (Consumer Cyclical) Equity, Since 31 Oct 23 \| 543320	6%	₹276 Cr	8,970,581
Prestige Estates Projects Ltd (Real Estate) Equity, Since 31 Oct 23 \| PRESTIGE	5%	₹200 Cr	1,231,856 ↑ 176,651
Amber Enterprises India Ltd Ordinary Shares (Consumer Cyclical) Equity, Since 31 Mar 24 \| AMBER	4%	₹191 Cr	240,350
Multi Commodity Exchange of India Ltd (Financial Services) Equity, Since 29 Feb 24 \| MCX	4%	₹191 Cr	248,438
Kaynes Technology India Ltd (Industrials) Equity, Since 30 Jun 23 \| KAYNES	4%	₹179 Cr	289,593 ↓ -8,158
Bharat Dynamics Ltd Ordinary Shares (Industrials) Equity, Since 31 Dec 23 \| BDL	4%	₹171 Cr	1,056,315
Gujarat Fluorochemicals Ltd Ordinary Shares (Basic Materials) Equity, Since 28 Feb 23 \| FLUOROCHEM	4%	₹155 Cr	430,073 ↑ 12,083
Suzlon Energy Ltd (Industrials) Equity, Since 31 Jan 24 \| SUZLON	3%	₹152 Cr	24,702,337
Bharat Electronics Ltd (Industrials) Equity, Since 30 Apr 24 \| BEL	3%	₹147 Cr	3,832,775 ↓ -117,225
Piramal Enterprises Ltd (Financial Services) Equity, Since 31 Jul 24 \| 500302	3%	₹146 Cr	1,168,384

2. SBI Magnum Tax Gain Fund

To deliver the benefit of investment in a portfolio of equity shares, while offering deduction on such investment made in the scheme under section 80C of the Income-tax Act, 1961. It also seeks to distribute income periodically depending on distributable surplus. Investments in this scheme would be subject to a statutory lock-in of 3 years from the date of allotment to avail Section 80C benefits.

Research Highlights for SBI Magnum Tax Gain Fund

Highest AUM (₹30,271 Cr).
Established history (18+ yrs).
Top rated.
Risk profile: Moderately High.
5Y return: 24.68% (lower mid).
3Y return: 23.16% (lower mid).
1Y return: -4.23% (bottom quartile).
Alpha: -1.89 (bottom quartile).
Sharpe: -0.62 (bottom quartile).
Information ratio: 2.16 (upper mid).
Top sector: Financial Services.
Top bond sector: Cash Equivalent.
Equity-heavy allocation (~94%).
High-quality debt (AAA/AA ~100%).
Largest holding HDFC Bank Ltd (~9.5%).

Below is the key information for SBI Magnum Tax Gain Fund

SBI Magnum Tax Gain Fund Growth
Launch Date	7 May 07
NAV (01 Sep 25)	₹429.292 ↑ 4.05 (0.95 %)
Net Assets (Cr)	₹30,271 on 31 Jul 25
Category	Equity - ELSS
AMC	SBI Funds Management Private Limited
Rating	☆☆
Risk	Moderately High
Expense Ratio	1.6
Sharpe Ratio	-0.63
Information Ratio	2.16
Alpha Ratio	-1.89
Min Investment	500
Min SIP Investment	500
Exit Load	NIL

Growth of 10,000 investment over the years.

Date	Value
31 Aug 20	₹10,000
31 Aug 21	₹15,198
31 Aug 22	₹16,286
31 Aug 23	₹20,108
31 Aug 24	₹31,665
31 Aug 25	₹30,039

SBI Magnum Tax Gain Fund SIP Returns

Total investment amount is ₹300,000
expected amount after 5 Years is ₹556,833.
Net Profit of ₹256,833 Invest Now

Returns for SBI Magnum Tax Gain Fund

Returns up to 1 year are on absolute basis & more than 1 year are on CAGR (Compound Annual Growth Rate) basis. as on 1 Sep 25

Duration	Returns
1 Month	0%
3 Month	-0.9%
6 Month	11.4%
1 Year	-4.2%
3 Year	23.2%
5 Year	24.7%
10 Year
15 Year
Since launch	12.3%

Historical performance (Yearly) on absolute basis

Year	Returns
2024	27.7%
2023	40%
2022	6.9%
2021	31%
2020	18.9%
2019	4%
2018	-8.3%
2017	33%
2016	2.1%
2015	3.2%

Fund Manager information for SBI Magnum Tax Gain Fund

Name	Since	Tenure
Dinesh Balachandran	10 Sep 16	8.98 Yr.

Data below for SBI Magnum Tax Gain Fund as on 31 Jul 25

Equity Sector Allocation

Sector	Value
Financial Services	29.46%
Basic Materials	10.03%
Consumer Cyclical	9.31%
Energy	9.03%
Industrials	8.45%
Technology	7.83%
Health Care	7.59%
Consumer Defensive	4.53%
Utility	4.47%
Communication Services	1.94%
Real Estate	1.1%

Asset Allocation

Asset Class	Value
Cash	6.13%
Equity	93.74%
Debt	0.13%

Top Securities Holdings / Portfolio

Name	Holding	Value	Quantity
HDFC Bank Ltd (Financial Services) Equity, Since 30 Jun 07 \| HDFCBANK	10%	₹2,885 Cr	14,293,253
Reliance Industries Ltd (Energy) Equity, Since 30 Apr 06 \| RELIANCE	5%	₹1,567 Cr	11,275,148
ICICI Bank Ltd (Financial Services) Equity, Since 31 Jan 17 \| ICICIBANK	4%	₹1,099 Cr	7,416,237
Tata Steel Ltd (Basic Materials) Equity, Since 31 Oct 21 \| TATASTEEL	3%	₹979 Cr	62,000,000
Cipla Ltd (Healthcare) Equity, Since 31 Jul 18 \| 500087	3%	₹948 Cr	6,098,542
ITC Ltd (Consumer Defensive) Equity, Since 29 Feb 12 \| ITC	3%	₹882 Cr	21,414,825
Mahindra & Mahindra Ltd (Consumer Cyclical) Equity, Since 31 Dec 16 \| M&M	3%	₹806 Cr	2,515,083
State Bank of India (Financial Services) Equity, Since 31 May 06 \| SBIN	2%	₹744 Cr	9,335,639
Torrent Power Ltd (Utilities) Equity, Since 31 Jul 19 \| 532779	2%	₹735 Cr	5,610,813
Kotak Mahindra Bank Ltd (Financial Services) Equity, Since 31 Dec 23 \| KOTAKBANK	2%	₹722 Cr	3,650,000

3. HDFC Tax Saver Fund

The fund plans to provide long term growth of capital.

Research Highlights for HDFC Tax Saver Fund

Lower mid AUM (₹16,579 Cr).
Oldest track record among peers (29 yrs).
Rating: 2★ (lower mid).
Risk profile: Moderately High.
5Y return: 24.36% (bottom quartile).
3Y return: 21.53% (bottom quartile).
1Y return: 2.08% (upper mid).
Alpha: 3.09 (lower mid).
Sharpe: -0.18 (lower mid).
Information ratio: 1.67 (lower mid).
Higher exposure to Financial Services vs peer median.
Top bond sector: Cash Equivalent.
Equity-heavy allocation (~94%).
High-quality debt (AAA/AA ~100%).
Largest holding HDFC Bank Ltd (~10.1%).

Below is the key information for HDFC Tax Saver Fund

HDFC Tax Saver Fund Growth
Launch Date	31 Mar 96
NAV (01 Sep 25)	₹1,408.29 ↑ 10.60 (0.76 %)
Net Assets (Cr)	₹16,579 on 31 Jul 25
Category	Equity - ELSS
AMC	HDFC Asset Management Company Limited
Rating	☆☆
Risk	Moderately High
Expense Ratio	1.7
Sharpe Ratio	-0.18
Information Ratio	1.67
Alpha Ratio	3.09
Min Investment	500
Min SIP Investment	500
Exit Load	NIL

Growth of 10,000 investment over the years.

Date	Value
31 Aug 20	₹10,000
31 Aug 21	₹14,960
31 Aug 22	₹16,796
31 Aug 23	₹19,856
31 Aug 24	₹29,370
31 Aug 25	₹29,755

HDFC Tax Saver Fund SIP Returns

Total investment amount is ₹300,000
expected amount after 5 Years is ₹556,833.
Net Profit of ₹256,833 Invest Now

Returns for HDFC Tax Saver Fund

Returns up to 1 year are on absolute basis & more than 1 year are on CAGR (Compound Annual Growth Rate) basis. as on 1 Sep 25

Duration	Returns
1 Month	1.4%
3 Month	1.7%
6 Month	14.7%
1 Year	2.1%
3 Year	21.5%
5 Year	24.4%
10 Year
15 Year
Since launch

Historical performance (Yearly) on absolute basis

Year	Returns
2024	21.3%
2023	33.2%
2022	10.5%
2021	35.3%
2020	5.8%
2019	3.7%
2018	-10.9%
2017	38.7%
2016	7.6%
2015	-6.2%

Fund Manager information for HDFC Tax Saver Fund

Name	Since	Tenure
Roshi Jain	13 Jan 22	3.64 Yr.
Dhruv Muchhal	22 Jun 23	2.2 Yr.

Data below for HDFC Tax Saver Fund as on 31 Jul 25

Equity Sector Allocation

Sector	Value
Financial Services	42.46%
Consumer Cyclical	16.05%
Health Care	9.73%
Basic Materials	6%
Industrials	5.69%
Technology	5.21%
Communication Services	4.55%
Utility	1.76%
Energy	1.19%
Consumer Defensive	0.81%
Real Estate	0.49%

Asset Allocation

Asset Class	Value
Cash	5.76%
Equity	93.93%
Debt	0.31%

Top Securities Holdings / Portfolio

Name	Holding	Value	Quantity
HDFC Bank Ltd (Financial Services) Equity, Since 31 Mar 15 \| HDFCBANK	10%	₹1,675 Cr	8,300,000
ICICI Bank Ltd (Financial Services) Equity, Since 31 Oct 09 \| ICICIBANK	10%	₹1,630 Cr	11,000,000
Axis Bank Ltd (Financial Services) Equity, Since 31 Oct 18 \| 532215	8%	₹1,282 Cr	12,000,000
Cipla Ltd (Healthcare) Equity, Since 31 Oct 09 \| 500087	5%	₹839 Cr	5,400,000
SBI Life Insurance Co Ltd (Financial Services) Equity, Since 31 Jan 22 \| SBILIFE	5%	₹828 Cr	4,500,000
Maruti Suzuki India Ltd (Consumer Cyclical) Equity, Since 31 Jan 24 \| MARUTI	4%	₹693 Cr	550,000
Kotak Mahindra Bank Ltd (Financial Services) Equity, Since 31 Dec 23 \| KOTAKBANK	4%	₹693 Cr	3,500,000
Bharti Airtel Ltd (Communication Services) Equity, Since 30 Nov 19 \| BHARTIARTL	4%	₹651 Cr	3,400,000
State Bank of India (Financial Services) Equity, Since 31 Dec 06 \| SBIN	3%	₹558 Cr	7,000,000 ↑ 3,000,000
HCL Technologies Ltd (Technology) Equity, Since 30 Sep 20 \| HCLTECH	3%	₹492 Cr	3,350,000

Disclaimer:
এখানে প্রদত্ত তথ্য সঠিক কিনা তা নিশ্চিত করার জন্য সমস্ত প্রচেষ্টা করা হয়েছে। যাইহোক, তথ্যের সঠিকতা সম্পর্কে কোন গ্যারান্টি দেওয়া হয় না। কোনো বিনিয়োগ করার আগে স্কিমের তথ্য নথির সাথে যাচাই করুন।