2022 साठी शीर्ष 3 सर्वोत्तम कर बचत ELSS म्युच्युअल फंड

Updated on February 16, 2026 , 7494 views

सर्वोत्तम elss फंड किंवा इक्विटी लिंक्ड बचत योजना (कर बचत) इक्विटी वैविध्यपूर्ण आहेतम्युच्युअल फंड जे प्रदान करण्यासाठी इक्विटी-लिंक्ड साधनांमध्ये (जसे की शेअर्स आणि स्टॉक) गुंतवणूक करतातबाजार- लिंक्ड रिटर्न. सामान्यतः, फंड कॉर्पसपैकी 80% इक्विटीमध्ये आणि उर्वरित कर्ज साधनांमध्ये गुंतवले जाते. सर्वोत्तमELSS फंडांना टॅक्स सेव्हिंग म्युच्युअल फंड म्हणूनही ओळखले जाते कारण ते अंतर्गत कर लाभ देतातकलम 80C याआयकर कायदा. शिवाय, ELSS म्युच्युअल फंड हे ओपन-एंडेड आहेत, याचा अर्थ गुंतवणूकदार त्यांना पाहिजे तेव्हा या फंडांमध्ये सदस्यत्व घेऊ शकतात. तथापि, आधीगुंतवणूक या कर बचत म्युच्युअल फंडांमध्ये, सर्वोत्तम ELSS फंडांची यादी विचारात घेण्याचे सुचवले आहे.

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2022 मध्ये गुंतवणूक करण्यासाठी शीर्ष 3 ELSS फंड

Fund	NAV	Net Assets (Cr)	3 MO (%)	6 MO (%)	1 YR (%)	3 YR (%)	5 YR (%)	2024 (%)
Motilal Oswal Long Term Equity Fund Growth	₹49.4264 ↑ 0.29	₹4,341	-7.5	-2.7	15.6	21.9	16.9	-9.1
DSP Tax Saver Fund Growth	₹145.728 ↑ 0.56	₹17,609	1.5	6	16.4	20.9	17.1	7.5
Nippon India Tax Saver Fund (ELSS) Growth	₹132.407 ↑ 0.61	₹15,260	0.4	2.9	18.1	18.6	16.1	6
Note: Returns up to 1 year are on absolute basis & more than 1 year are on CAGR basis. as on 18 Feb 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 (₹4,341 Cr).	Highest AUM (₹17,609 Cr).	Lower mid AUM (₹15,260 Cr).
Point 2	Established history (11+ yrs).	Established history (19+ 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: 16.94% (lower mid).	5Y return: 17.06% (upper mid).	5Y return: 16.09% (bottom quartile).
Point 6	3Y return: 21.95% (upper mid).	3Y return: 20.87% (lower mid).	3Y return: 18.60% (bottom quartile).
Point 7	1Y return: 15.59% (bottom quartile).	1Y return: 16.45% (lower mid).	1Y return: 18.10% (upper mid).
Point 8	Alpha: -16.15 (bottom quartile).	Alpha: -0.15 (upper mid).	Alpha: -1.62 (lower mid).
Point 9	Sharpe: -0.43 (bottom quartile).	Sharpe: 0.16 (upper mid).	Sharpe: 0.06 (lower mid).
Point 10	Information ratio: 0.53 (lower mid).	Information ratio: 0.96 (upper mid).	Information ratio: 0.13 (bottom quartile).

Motilal Oswal Long Term Equity Fund

Bottom quartile AUM (₹4,341 Cr).
Established history (11+ yrs).
Not Rated.
Risk profile: Moderately High.
5Y return: 16.94% (lower mid).
3Y return: 21.95% (upper mid).
1Y return: 15.59% (bottom quartile).
Alpha: -16.15 (bottom quartile).
Sharpe: -0.43 (bottom quartile).
Information ratio: 0.53 (lower mid).

DSP Tax Saver Fund

Highest AUM (₹17,609 Cr).
Established history (19+ yrs).
Top rated.
Risk profile: Moderately High.
5Y return: 17.06% (upper mid).
3Y return: 20.87% (lower mid).
1Y return: 16.45% (lower mid).
Alpha: -0.15 (upper mid).
Sharpe: 0.16 (upper mid).
Information ratio: 0.96 (upper mid).

Nippon India Tax Saver Fund (ELSS)

Lower mid AUM (₹15,260 Cr).
Oldest track record among peers (20 yrs).
Rating: 3★ (lower mid).
Risk profile: Moderately High.
5Y return: 16.09% (bottom quartile).
3Y return: 18.60% (bottom quartile).
1Y return: 18.10% (upper mid).
Alpha: -1.62 (lower mid).
Sharpe: 0.06 (lower mid).
Information ratio: 0.13 (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 (₹32,609 Cr).
Established history (18+ yrs).
Top rated.
Risk profile: Moderately High.
5Y return: 19.21% (lower mid).
3Y return: 23.90% (upper mid).
1Y return: 13.49% (bottom quartile).
Alpha: -0.86 (lower mid).
Sharpe: 0.10 (lower mid).
Information ratio: 1.95 (upper mid).
Top sector: Financial Services.
Top bond sector: Cash Equivalent.
Equity-heavy allocation (~96%).
High-quality debt (AAA/AA ~100%).
Largest holding HDFC Bank Ltd (~8.3%).

Below is the key information for SBI Magnum Tax Gain Fund

SBI Magnum Tax Gain Fund Growth
Launch Date	7 May 07
NAV (18 Feb 26)	₹451.682 ↑ 2.46 (0.55 %)
Net Assets (Cr)	₹32,609 on 31 Dec 25
Category	Equity - ELSS
AMC	SBI Funds Management Private Limited
Rating	☆☆
Risk	Moderately High
Expense Ratio	1.6
Sharpe Ratio	0.1
Information Ratio	1.95
Alpha Ratio	-0.86
Min Investment	500
Min SIP Investment	500
Exit Load	NIL

Growth of 10,000 investment over the years.

Date	Value
31 Jan 21	₹10,000
31 Jan 22	₹13,136
31 Jan 23	₹13,737
31 Jan 24	₹20,630
31 Jan 25	₹24,199
31 Jan 26	₹25,870

SBI Magnum Tax Gain 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 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 18 Feb 26

Duration	Returns
1 Month	1.2%
3 Month	0.7%
6 Month	4.2%
1 Year	13.5%
3 Year	23.9%
5 Year	19.2%
10 Year
15 Year
Since launch	12.3%

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
Milind Agrawal	1 Jan 26	0.08 Yr.

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

Equity Sector Allocation

Sector	Value
Financial Services	34.93%
Basic Materials	10.42%
Consumer Cyclical	10.31%
Energy	8.89%
Technology	8.35%
Health Care	6.78%
Industrials	6.19%
Utility	4.28%
Communication Services	3.08%
Consumer Defensive	1.94%
Real Estate	1.03%

Asset Allocation

Asset Class	Value
Cash	3.68%
Equity	96.2%
Debt	0.12%

Top Securities Holdings / Portfolio

Name	Holding	Value	Quantity
HDFC Bank Ltd (Financial Services) Equity, Since 30 Jun 07 \| HDFCBANK	8%	₹2,656 Cr	28,586,506
Reliance Industries Ltd (Energy) Equity, Since 30 Apr 06 \| RELIANCE	5%	₹1,573 Cr	11,275,148
Axis Bank Ltd (Financial Services) Equity, Since 30 Sep 11 \| AXISBANK	4%	₹1,367 Cr	9,973,332 ↑ 3,500,000
Kotak Mahindra Bank Ltd (Financial Services) Equity, Since 31 Dec 23 \| KOTAKBANK	4%	₹1,336 Cr	32,750,000 ↑ 14,500,000
State Bank of India (Financial Services) Equity, Since 31 May 06 \| SBIN	4%	₹1,329 Cr	12,335,639 ↑ 3,000,000
Tata Steel Ltd (Basic Materials) Equity, Since 31 Oct 21 \| TATASTEEL	4%	₹1,197 Cr	62,000,000
ICICI Bank Ltd (Financial Services) Equity, Since 31 Jan 17 \| ICICIBANK	4%	₹1,159 Cr	8,551,361 ↑ 1,135,124
Mahindra & Mahindra Ltd (Consumer Cyclical) Equity, Since 31 Dec 16 \| M&M	3%	₹863 Cr	2,515,083
Infosys Ltd (Technology) Equity, Since 31 Mar 18 \| INFY	3%	₹832 Cr	5,070,498 ↑ 2,000,000
Cipla Ltd (Healthcare) Equity, Since 31 Jul 18 \| CIPLA	3%	₹807 Cr	6,098,542

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 (₹4,341 Cr).
Established history (11+ yrs).
Not Rated.
Risk profile: Moderately High.
5Y return: 16.94% (bottom quartile).
3Y return: 21.95% (lower mid).
1Y return: 15.59% (upper mid).
Alpha: -16.15 (bottom quartile).
Sharpe: -0.43 (bottom quartile).
Information ratio: 0.53 (bottom quartile).
Top sector: Financial Services.
Top bond sector: Cash Equivalent.
Equity-heavy allocation (~99%).
Largest holding Multi Commodity Exchange of India Ltd (~7.8%).

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 (18 Feb 26)	₹49.4264 ↑ 0.29 (0.58 %)
Net Assets (Cr)	₹4,341 on 31 Dec 25
Category	Equity - ELSS
AMC	Motilal Oswal Asset Management Co. Ltd
Rating	Not Rated
Risk	Moderately High
Expense Ratio	1.65
Sharpe Ratio	-0.43
Information Ratio	0.53
Alpha Ratio	-16.15
Min Investment	500
Min SIP Investment	500
Exit Load	NIL

Growth of 10,000 investment over the years.

Date	Value
31 Jan 21	₹10,000
31 Jan 22	₹13,265
31 Jan 23	₹13,176
31 Jan 24	₹19,252
31 Jan 25	₹23,449
31 Jan 26	₹23,990

Motilal Oswal Long Term Equity Fund SIP Returns

Total investment amount is ₹300,000
expected amount after 5 Years is ₹458,689.
Net Profit of ₹158,689 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 18 Feb 26

Duration	Returns
1 Month	-1.1%
3 Month	-7.5%
6 Month	-2.7%
1 Year	15.6%
3 Year	21.9%
5 Year	16.9%
10 Year
15 Year
Since launch	15.5%

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	2.14 Yr.
Rakesh Shetty	22 Nov 22	3.2 Yr.
Atul Mehra	1 Oct 24	1.34 Yr.

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

Equity Sector Allocation

Sector	Value
Financial Services	33.05%
Industrials	22.97%
Consumer Cyclical	16.09%
Technology	9.79%
Basic Materials	8.83%
Real Estate	3.76%
Health Care	2.64%
Consumer Defensive	1.83%

Asset Allocation

Asset Class	Value
Cash	1.03%
Equity	98.97%

Top Securities Holdings / Portfolio

Name	Holding	Value	Quantity
Multi Commodity Exchange of India Ltd (Financial Services) Equity, Since 29 Feb 24 \| MCX	8%	₹328 Cr	1,296,040
Piramal Finance Ltd (Financial Services) Equity, Since 30 Sep 25 \| PIRAMALFIN	6%	₹244 Cr	1,401,921 ↑ 113,688
Eternal Ltd (Consumer Cyclical) Equity, Since 31 Oct 23 \| 543320	5%	₹219 Cr	8,000,000
Muthoot Finance Ltd (Financial Services) Equity, Since 30 Jun 25 \| MUTHOOTFIN	5%	₹209 Cr	546,874
Billionbrains Garage Ventures Ltd (Financial Services) Equity, Since 30 Nov 25 \| GROWW	5%	₹194 Cr	10,941,411 ↑ 797,603
PTC Industries Ltd (Industrials) Equity, Since 30 Sep 24 \| 539006	4%	₹185 Cr	102,631 ↑ 2,310
Waaree Energies Ltd (Technology) Equity, Since 31 Oct 24 \| 544277	4%	₹163 Cr	583,979
Bharat Electronics Ltd (Industrials) Equity, Since 30 Apr 24 \| BEL	4%	₹162 Cr	3,598,038
Jain Resource Recycling Ltd (Basic Materials) Equity, Since 31 Oct 25 \| JAINREC	4%	₹159 Cr	3,870,864 ↑ 1,023,142
Prestige Estates Projects Ltd (Real Estate) Equity, Since 31 Oct 23 \| PRESTIGE	4%	₹157 Cr	1,077,437

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 (₹17,163 Cr).
Oldest track record among peers (29 yrs).
Rating: 2★ (lower mid).
Risk profile: Moderately High.
5Y return: 19.40% (upper mid).
3Y return: 21.34% (bottom quartile).
1Y return: 14.72% (lower mid).
Alpha: 2.58 (upper mid).
Sharpe: 0.41 (upper mid).
Information ratio: 1.27 (lower mid).
Higher exposure to Financial Services vs peer median.
Top bond sector: Cash Equivalent.
Equity-heavy allocation (~99%).
High-quality debt (AAA/AA ~100%).
Largest holding HDFC Bank Ltd (~9.2%).

Below is the key information for HDFC Tax Saver Fund

HDFC Tax Saver Fund Growth
Launch Date	31 Mar 96
NAV (18 Feb 26)	₹1,456.65 ↑ 5.11 (0.35 %)
Net Assets (Cr)	₹17,163 on 31 Dec 25
Category	Equity - ELSS
AMC	HDFC Asset Management Company Limited
Rating	☆☆
Risk	Moderately High
Expense Ratio	1.7
Sharpe Ratio	0.41
Information Ratio	1.27
Alpha Ratio	2.58
Min Investment	500
Min SIP Investment	500
Exit Load	NIL

Growth of 10,000 investment over the years.

Date	Value
31 Jan 21	₹10,000
31 Jan 22	₹13,546
31 Jan 23	₹14,805
31 Jan 24	₹20,534
31 Jan 25	₹23,746
31 Jan 26	₹26,158

HDFC Tax Saver 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 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 18 Feb 26

Duration	Returns
1 Month	0.8%
3 Month	-0.2%
6 Month	2.6%
1 Year	14.7%
3 Year	21.3%
5 Year	19.4%
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	0.15 Yr.
Dhruv Muchhal	22 Jun 23	2.62 Yr.

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

Equity Sector Allocation

Sector	Value
Financial Services	44.36%
Consumer Cyclical	16.64%
Technology	7.72%
Health Care	5.58%
Industrials	5.36%
Basic Materials	5.23%
Communication Services	4.36%
Consumer Defensive	4.2%
Energy	3.89%
Utility	1.53%

Asset Allocation

Asset Class	Value
Cash	0.82%
Equity	98.88%
Debt	0.31%

Top Securities Holdings / Portfolio

Name	Holding	Value	Quantity
HDFC Bank Ltd (Financial Services) Equity, Since 31 Mar 15 \| HDFCBANK	9%	₹1,543 Cr	16,600,000
ICICI Bank Ltd (Financial Services) Equity, Since 31 Oct 09 \| ICICIBANK	9%	₹1,491 Cr	11,000,000
Axis Bank Ltd (Financial Services) Equity, Since 31 Oct 18 \| AXISBANK	9%	₹1,445 Cr	10,543,395 ↓ -1,456,605
SBI Life Insurance Co Ltd (Financial Services) Equity, Since 31 Jan 22 \| SBILIFE	5%	₹899 Cr	4,500,000
Maruti Suzuki India Ltd (Consumer Cyclical) Equity, Since 31 Jan 24 \| MARUTI	5%	₹803 Cr	550,000
State Bank of India (Financial Services) Equity, Since 31 Dec 06 \| SBIN	5%	₹754 Cr	7,000,000
Kotak Mahindra Bank Ltd (Financial Services) Equity, Since 31 Dec 23 \| KOTAKBANK	4%	₹714 Cr	17,500,000
Bharti Airtel Ltd (Communication Services) Equity, Since 30 Nov 19 \| BHARTIARTL	4%	₹669 Cr	3,400,000
HCL Technologies Ltd (Technology) Equity, Since 30 Sep 20 \| HCLTECH	3%	₹568 Cr	3,350,000
Reliance Industries Ltd (Energy) Equity, Since 31 Jan 15 \| RELIANCE	3%	₹464 Cr	3,325,000 ↑ 875,000

Disclaimer:
येथे प्रदान केलेली माहिती अचूक असल्याची खात्री करण्यासाठी सर्व प्रयत्न केले गेले आहेत. तथापि, डेटाच्या अचूकतेबद्दल कोणतीही हमी दिली जात नाही. कृपया कोणतीही गुंतवणूक करण्यापूर्वी योजना माहिती दस्तऐवजासह सत्यापित करा.