2022 માટે ટોચના 3 શ્રેષ્ઠ ટેક્સ સેવિંગ ELSS મ્યુચ્યુઅલ ફંડ્સ

Updated on January 1, 2026 , 7432 views

શ્રેષ્ઠ elss ફંડ્સ અથવા ઇક્વિટી લિંક્ડ સેવિંગ્સ સ્કીમ્સ (ટેક્સ સેવિંગ) ઇક્વિટી ડાઇવર્સિફાઇડ છેમ્યુચ્યુઅલ ફંડ જે પ્રદાન કરવા માટે મોટાભાગે ઇક્વિટી-લિંક્ડ ઇન્સ્ટ્રુમેન્ટ્સ (જેમ કે શેર અને સ્ટોક) માં રોકાણ કરે છેબજાર- લિંક કરેલ વળતર. સામાન્ય રીતે, ફંડ કોર્પસનો 80% ઇક્વિટીમાં અને બાકીનો ડેટ સાધનોમાં રોકાણ કરવામાં આવે છે. શ્રેષ્ઠELSS ફંડ્સને ટેક્સ સેવિંગ મ્યુચ્યુઅલ ફંડ્સ તરીકે પણ ઓળખવામાં આવે છે કારણ કે તે હેઠળ કર લાભો ઓફર કરે છેકલમ 80C નાઆવક વેરો એક્ટ. વધુમાં, ELSS મ્યુચ્યુઅલ ફંડ્સ ઓપન-એન્ડેડ છે, જેનો અર્થ છે કે રોકાણકારો જ્યારે ઈચ્છે ત્યારે આ ફંડ્સમાં સબ્સ્ક્રાઇબ કરી શકે છે. જો કે, પહેલારોકાણ આ કર બચત મ્યુચ્યુઅલ ફંડ્સમાં, શ્રેષ્ઠ ELSS ફંડ્સની સૂચિ ધ્યાનમાં લેવાનું સૂચન કરવામાં આવે છે.

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2022 માં રોકાણ કરવા માટે ટોચના 3 ELSS ફંડ્સ

Fund	NAV	Net Assets (Cr)	3 MO (%)	6 MO (%)	1 YR (%)	3 YR (%)	5 YR (%)	2024 (%)
Motilal Oswal Long Term Equity Fund Growth	₹50.849 ↑ 0.40	₹4,444	-1.6	-4.2	-9.8	22.8	19.9	-9.1
DSP Tax Saver Fund Growth	₹146.607 ↑ 0.94	₹17,570	6.2	3.9	6.5	20.2	19.7	7.5
Nippon India Tax Saver Fund (ELSS) Growth	₹132.12 ↑ 1.26	₹15,519	3.3	2.1	5.8	17.2	18.9	6
Note: Returns up to 1 year are on absolute basis & more than 1 year are on CAGR basis. as on 2 Jan 26

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 (₹4,444 Cr).	Highest AUM (₹17,570 Cr).	Lower mid AUM (₹15,519 Cr).
Point 2	Established history (10+ yrs).	Established history (18+ yrs).	Oldest track record among peers (20 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: 19.88% (upper mid).	5Y return: 19.73% (lower mid).	5Y return: 18.88% (bottom quartile).
Point 6	3Y return: 22.75% (upper mid).	3Y return: 20.22% (lower mid).	3Y return: 17.23% (bottom quartile).
Point 7	1Y return: -9.76% (bottom quartile).	1Y return: 6.55% (upper mid).	1Y return: 5.79% (lower mid).
Point 8	Alpha: -7.87 (bottom quartile).	Alpha: -0.89 (upper mid).	Alpha: -1.86 (lower mid).
Point 9	Sharpe: -0.21 (bottom quartile).	Sharpe: 0.03 (upper mid).	Sharpe: -0.03 (lower mid).
Point 10	Information ratio: 0.66 (lower mid).	Information ratio: 0.94 (upper mid).	Information ratio: 0.36 (bottom quartile).

Motilal Oswal Long Term Equity Fund

Bottom quartile AUM (₹4,444 Cr).
Established history (10+ yrs).
Not Rated.
Risk profile: Moderately High.
5Y return: 19.88% (upper mid).
3Y return: 22.75% (upper mid).
1Y return: -9.76% (bottom quartile).
Alpha: -7.87 (bottom quartile).
Sharpe: -0.21 (bottom quartile).
Information ratio: 0.66 (lower mid).

DSP Tax Saver Fund

Highest AUM (₹17,570 Cr).
Established history (18+ yrs).
Top rated.
Risk profile: Moderately High.
5Y return: 19.73% (lower mid).
3Y return: 20.22% (lower mid).
1Y return: 6.55% (upper mid).
Alpha: -0.89 (upper mid).
Sharpe: 0.03 (upper mid).
Information ratio: 0.94 (upper mid).

Nippon India Tax Saver Fund (ELSS)

Lower mid AUM (₹15,519 Cr).
Oldest track record among peers (20 yrs).
Rating: 3★ (lower mid).
Risk profile: Moderately High.
5Y return: 18.88% (bottom quartile).
3Y return: 17.23% (bottom quartile).
1Y return: 5.79% (lower mid).
Alpha: -1.86 (lower mid).
Sharpe: -0.03 (lower mid).
Information ratio: 0.36 (bottom quartile).

1. 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 (₹32,327 Cr).
Established history (18+ yrs).
Top rated.
Risk profile: Moderately High.
5Y return: 21.74% (upper mid).
3Y return: 24.00% (upper mid).
1Y return: 6.06% (lower mid).
Alpha: -1.43 (lower mid).
Sharpe: -0.04 (lower mid).
Information ratio: 1.89 (upper mid).
Top sector: Financial Services.
Top bond sector: Cash Equivalent.
Equity-heavy allocation (~93%).
High-quality debt (AAA/AA ~100%).
Largest holding HDFC Bank Ltd (~8.9%).

Below is the key information for SBI Magnum Tax Gain Fund

SBI Magnum Tax Gain Fund Growth
Launch Date	7 May 07
NAV (02 Jan 26)	₹457.302 ↑ 3.04 (0.67 %)
Net Assets (Cr)	₹32,327 on 30 Nov 25
Category	Equity - ELSS
AMC	SBI Funds Management Private Limited
Rating	☆☆
Risk	Moderately High
Expense Ratio	1.6
Sharpe Ratio	-0.04
Information Ratio	1.89
Alpha Ratio	-1.43
Min Investment	500
Min SIP Investment	500
Exit Load	NIL

Growth of 10,000 investment over the years.

Date	Value
31 Dec 20	₹10,000
31 Dec 21	₹13,104
31 Dec 22	₹14,012
31 Dec 23	₹19,617
31 Dec 24	₹25,059
31 Dec 25	₹26,714

SBI Magnum Tax Gain Fund SIP Returns

Total investment amount is ₹300,000
expected amount after 5 Years is ₹518,033.
Net Profit of ₹218,033 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 2 Jan 26

Duration	Returns
1 Month	1.7%
3 Month	5.9%
6 Month	3%
1 Year	6.1%
3 Year	24%
5 Year	21.7%
10 Year
15 Year
Since launch	12.4%

Historical performance (Yearly) on absolute basis

Year	Returns
2024	6.6%
2023	27.7%
2022	40%
2021	6.9%
2020	31%
2019	18.9%
2018	4%
2017	-8.3%
2016	33%
2015	2.1%

Fund Manager information for SBI Magnum Tax Gain Fund

Name	Since	Tenure
Dinesh Balachandran	10 Sep 16	9.23 Yr.

Data below for SBI Magnum Tax Gain Fund as on 30 Nov 25

Equity Sector Allocation

Sector	Value
Financial Services	29.45%
Consumer Cyclical	10.76%
Basic Materials	9.98%
Energy	9.14%
Technology	7.33%
Industrials	6.68%
Health Care	6.67%
Utility	4.14%
Consumer Defensive	4.02%
Communication Services	3.35%
Real Estate	1.16%

Asset Allocation

Asset Class	Value
Cash	7.2%
Equity	92.69%
Debt	0.12%

Top Securities Holdings / Portfolio

Name	Holding	Value	Quantity
HDFC Bank Ltd (Financial Services) Equity, Since 30 Jun 07 \| HDFCBANK	9%	₹2,880 Cr	28,586,506
Reliance Industries Ltd (Energy) Equity, Since 30 Apr 06 \| RELIANCE	5%	₹1,767 Cr	11,275,148
Tata Steel Ltd (Basic Materials) Equity, Since 31 Oct 21 \| TATASTEEL	3%	₹1,041 Cr	62,000,000
ICICI Bank Ltd (Financial Services) Equity, Since 31 Jan 17 \| ICICIBANK	3%	₹1,030 Cr	7,416,237
Mahindra & Mahindra Ltd (Consumer Cyclical) Equity, Since 31 Dec 16 \| M&M	3%	₹945 Cr	2,515,083
Cipla Ltd (Healthcare) Equity, Since 31 Jul 18 \| CIPLA	3%	₹934 Cr	6,098,542
State Bank of India (Financial Services) Equity, Since 31 May 06 \| SBIN	3%	₹914 Cr	9,335,639
ITC Ltd (Consumer Defensive) Equity, Since 29 Feb 12 \| ITC	3%	₹866 Cr	21,414,825
Axis Bank Ltd (Financial Services) Equity, Since 30 Sep 11 \| AXISBANK	3%	₹828 Cr	6,473,332
Mahindra & Mahindra Financial Services Ltd (Financial Services) Equity, Since 30 Nov 20 \| M&MFIN	2%	₹784 Cr	21,086,115

2. 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 (₹4,444 Cr).
Established history (10+ yrs).
Not Rated.
Risk profile: Moderately High.
5Y return: 19.88% (bottom quartile).
3Y return: 22.75% (lower mid).
1Y return: -9.76% (bottom quartile).
Alpha: -7.87 (bottom quartile).
Sharpe: -0.21 (bottom quartile).
Information ratio: 0.66 (bottom quartile).
Higher exposure to Industrials vs peer median.
Top bond sector: Cash Equivalent.
Equity-heavy allocation (~98%).
Largest holding Eternal Ltd (~6.1%).

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 (02 Jan 26)	₹50.849 ↑ 0.40 (0.79 %)
Net Assets (Cr)	₹4,444 on 30 Nov 25
Category	Equity - ELSS
AMC	Motilal Oswal Asset Management Co. Ltd
Rating	Not Rated
Risk	Moderately High
Expense Ratio	1.65
Sharpe Ratio	-0.21
Information Ratio	0.66
Alpha Ratio	-7.87
Min Investment	500
Min SIP Investment	500
Exit Load	NIL

Growth of 10,000 investment over the years.

Date	Value
31 Dec 20	₹10,000
31 Dec 21	₹13,206
31 Dec 22	₹13,441
31 Dec 23	₹18,420
31 Dec 24	₹27,210
31 Dec 25	₹24,741

Motilal Oswal Long Term Equity Fund SIP Returns

Total investment amount is ₹300,000
expected amount after 5 Years is ₹493,520.
Net Profit of ₹193,520 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 2 Jan 26

Duration	Returns
1 Month	-1.5%
3 Month	-1.6%
6 Month	-4.2%
1 Year	-9.8%
3 Year	22.8%
5 Year	19.9%
10 Year
15 Year
Since launch	16%

Historical performance (Yearly) on absolute basis

Year	Returns
2024	-9.1%
2023	47.7%
2022	37%
2021	1.8%
2020	32.1%
2019	8.8%
2018	13.2%
2017	-8.7%
2016	44%
2015	12.5%

Fund Manager information for Motilal Oswal Long Term Equity Fund

Name	Since	Tenure
Ajay Khandelwal	11 Dec 23	1.98 Yr.
Rakesh Shetty	22 Nov 22	3.03 Yr.
Atul Mehra	1 Oct 24	1.17 Yr.

Data below for Motilal Oswal Long Term Equity Fund as on 30 Nov 25

Equity Sector Allocation

Sector	Value
Industrials	24.8%
Financial Services	23.59%
Consumer Cyclical	17.27%
Technology	16.32%
Basic Materials	7.23%
Real Estate	4.07%
Health Care	2.75%
Consumer Defensive	1.96%
Communication Services	0.38%

Asset Allocation

Asset Class	Value
Cash	1.63%
Equity	98.37%

Top Securities Holdings / Portfolio

Name	Holding	Value	Quantity
Eternal Ltd (Consumer Cyclical) Equity, Since 31 Oct 23 \| 543320	6%	₹269 Cr	8,970,581
Multi Commodity Exchange of India Ltd (Financial Services) Equity, Since 29 Feb 24 \| MCX	6%	₹261 Cr	259,208
Muthoot Finance Ltd (Financial Services) Equity, Since 30 Jun 25 \| MUTHOOTFIN	5%	₹205 Cr	546,874
Piramal Finance Ltd (Financial Services) Equity, Since 30 Sep 25 \| PIRAMALFIN	4%	₹198 Cr	1,279,233 ↑ 1,279,233
Waaree Energies Ltd (Technology) Equity, Since 31 Oct 24 \| 544277	4%	₹185 Cr	583,979
PTC Industries Ltd (Industrials) Equity, Since 30 Sep 24 \| 539006	4%	₹182 Cr	100,321
Prestige Estates Projects Ltd (Real Estate) Equity, Since 31 Oct 23 \| PRESTIGE	4%	₹181 Cr	1,077,437
Amber Enterprises India Ltd Ordinary Shares (Consumer Cyclical) Equity, Since 31 Mar 24 \| AMBER	4%	₹173 Cr	240,350
Apar Industries Ltd (Industrials) Equity, Since 31 Dec 23 \| APARINDS	4%	₹169 Cr	184,630
One97 Communications Ltd (Technology) Equity, Since 30 Jun 25 \| 543396	4%	₹166 Cr	1,256,967

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 (₹17,241 Cr).
Oldest track record among peers (29 yrs).
Rating: 2★ (lower mid).
Risk profile: Moderately High.
5Y return: 21.71% (lower mid).
3Y return: 21.30% (bottom quartile).
1Y return: 8.96% (upper mid).
Alpha: 2.31 (upper mid).
Sharpe: 0.30 (upper mid).
Information ratio: 1.26 (lower mid).
Higher exposure to Financial Services vs peer median.
Top bond sector: Cash Equivalent.
Equity-heavy allocation (~95%).
High-quality debt (AAA/AA ~100%).
Largest holding HDFC Bank Ltd (~9.7%).

Below is the key information for HDFC Tax Saver Fund

HDFC Tax Saver Fund Growth
Launch Date	31 Mar 96
NAV (02 Jan 26)	₹1,466.99 ↑ 6.40 (0.44 %)
Net Assets (Cr)	₹17,241 on 30 Nov 25
Category	Equity - ELSS
AMC	HDFC Asset Management Company Limited
Rating	☆☆
Risk	Moderately High
Expense Ratio	1.7
Sharpe Ratio	0.3
Information Ratio	1.26
Alpha Ratio	2.31
Min Investment	500
Min SIP Investment	500
Exit Load	NIL

Growth of 10,000 investment over the years.

Date	Value
31 Dec 20	₹10,000
31 Dec 21	₹13,528
31 Dec 22	₹14,944
31 Dec 23	₹19,906
31 Dec 24	₹24,150
31 Dec 25	₹26,627

HDFC Tax Saver Fund SIP Returns

Total investment amount is ₹300,000
expected amount after 5 Years is ₹518,033.
Net Profit of ₹218,033 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 2 Jan 26

Duration	Returns
1 Month	0.5%
3 Month	3.3%
6 Month	3.1%
1 Year	9%
3 Year	21.3%
5 Year	21.7%
10 Year
15 Year
Since launch

Historical performance (Yearly) on absolute basis

Year	Returns
2024	10.3%
2023	21.3%
2022	33.2%
2021	10.5%
2020	35.3%
2019	5.8%
2018	3.7%
2017	-10.9%
2016	38.7%
2015	7.6%

Fund Manager information for HDFC Tax Saver Fund

Name	Since	Tenure
Amar Kalkundrikar	8 Dec 25	0 Yr.
Dhruv Muchhal	22 Jun 23	2.45 Yr.

Data below for HDFC Tax Saver Fund as on 30 Nov 25

Equity Sector Allocation

Sector	Value
Financial Services	43.43%
Consumer Cyclical	16.63%
Health Care	9.63%
Basic Materials	5.72%
Industrials	5.66%
Technology	5.39%
Communication Services	4.74%
Utility	1.57%
Energy	1.17%
Consumer Defensive	0.84%

Asset Allocation

Asset Class	Value
Cash	4.92%
Equity	94.79%
Debt	0.3%

Top Securities Holdings / Portfolio

Name	Holding	Value	Quantity
HDFC Bank Ltd (Financial Services) Equity, Since 31 Mar 15 \| HDFCBANK	10%	₹1,673 Cr	16,600,000
Axis Bank Ltd (Financial Services) Equity, Since 31 Oct 18 \| AXISBANK	9%	₹1,536 Cr	12,000,000
ICICI Bank Ltd (Financial Services) Equity, Since 31 Oct 09 \| ICICIBANK	9%	₹1,528 Cr	11,000,000
SBI Life Insurance Co Ltd (Financial Services) Equity, Since 31 Jan 22 \| SBILIFE	5%	₹885 Cr	4,500,000
Maruti Suzuki India Ltd (Consumer Cyclical) Equity, Since 31 Jan 24 \| MARUTI	5%	₹875 Cr	550,000
Cipla Ltd (Healthcare) Equity, Since 31 Oct 09 \| CIPLA	5%	₹827 Cr	5,400,000
Kotak Mahindra Bank Ltd (Financial Services) Equity, Since 31 Dec 23 \| KOTAKBANK	4%	₹744 Cr	3,500,000
Bharti Airtel Ltd (Communication Services) Equity, Since 30 Nov 19 \| BHARTIARTL	4%	₹715 Cr	3,400,000
State Bank of India (Financial Services) Equity, Since 31 Dec 06 \| SBIN	4%	₹685 Cr	7,000,000
HCL Technologies Ltd (Technology) Equity, Since 30 Sep 20 \| HCLTECH	3%	₹544 Cr	3,350,000

Disclaimer:
અહીં આપેલી માહિતી સચોટ છે તેની ખાતરી કરવા માટેના તમામ પ્રયાસો કરવામાં આવ્યા છે. જો કે, ડેટાની શુદ્ધતા અંગે કોઈ ગેરંટી આપવામાં આવતી નથી. કોઈપણ રોકાણ કરતા પહેલા કૃપા કરીને સ્કીમ માહિતી દસ્તાવેજ સાથે ચકાસો.