Scheme

360 ONE ELSS Tax Saver Nifty 50 Index Fund

Holds 50 companies worth ₹64.5 Cr in Sept 2026.

Fund house
360 ONEThe fund house that runs this scheme.
AUM
₹64.7 Cr360 ONE ELSS Tax Saver Nifty 50 Index Fund's AUM at the end of 30 Sept 2026, as AMFI reports it. Down 6.1% on Aug 2026, ₹68.9 Cr.
Largest holding
HDFC BankHDFC Bank is 10.5% of this scheme's NAV.
Fund manager
Viral MehtaRuns it since 30 Jun 2026, as the fund house dates it. With Pranav Mise (co-manager).

Overview^{(15 Sept 2026)}

Fund managers2

Viral MehtaFund manager, equity · Jun 2026
Pranav MiseCo-manager · Aug 2026

Ashish OngariFeb 2025 – Jul 2026
Parijat GargDec 2022 – Apr 2025
Rohit VaidyanathanJun 2024 – Feb 2025

Key facts

Benchmark: Nifty 50 TRI Index
Risk: Very High
Expense: Regular 0.62% · Direct 0.37%
Exit load: Nil
Started: 28 Dec 2022
Minimum: ₹500

Source.Its Scheme Summary Document as of 15 Sept 2026 at AMFI.

What changed^{(10 changes)}

Sept 2026

1 change

Category
14 SeptPassive ELSS → Other Scheme – Index Fund

Aug 2026

2 changes

Pranav Mise joined
13 Augas co-manager
Expense ratio
13 AugRegular 0.63% → 0.62%Direct 0.38% → 0.37%

Jul 2026

3 changes

Viral Mehta joined
14 Julas fund manager (equity)
Ashish Ongari left
14 Julran it as fund manager (equity) from Feb 2025
Expense ratio
14 JulRegular 0.61% → 0.63%Direct 0.36% → 0.38%

Source.Its filings at NSE, since Dec 2024.

Fund managers over time^{(Dec 2022 – now)}

MainCoSlice2023202420252026

Fig. 1.Who ran it when: each manager from the date the fund house gives, or the first document listing them where it gives none, to when they left. A slice is part of it: overseas, gold and silver, or arbitrage.

Costs^{(Dec 2024 – Sept 2026)}

Every change to the expense ratio, newest first.
4 changes	Regular	Direct	Δ pt
13 Aug 2026	0.62%	0.37%	0.01
14 Jul 2026	0.63%	0.38%	0.02
13 Apr 2026	0.61%	0.36%	0.09
13 Dec 2024	0.52%	0.27%	–

Direct plan, 13 Aug 2026

0.37%

Regular plan 0.62% · Exit load nil

Fig. 1.Total expense ratio a year, each plan's, as its Scheme Summary Documents state it, filing by filing at NSE. A change holds until the next.

Objective and risk^{(15 Sept 2026)}

Objective

The investment objective of scheme is to invest in stocks comprising the Nifty 50 index in the same proportion as in the index with the objective of achieving returns equivalent to the Total Returns Index of Nifty 50 index (subject to tracking error), 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. There is no assurance or guarantee that the investment objective of the Scheme would be achieved. 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 .

Risk, type and benchmark

Riskometer: Very High
At launch: Very High
Type: An open ended Passive Equity Linked Saving Scheme with a statutory lock-in period of 3 years and tax benefit, replicating/tracking the Nifty 50 index
Benchmark: Nifty 50 TRI Index

Asset allocation it may hold% of NAV

Equity instruments covered by Nifty 50 Index
Allowed95–100%Holds99.7%
Debt and money market instruments
Allowed0–5%Holds0.3%

Holds in Sept 2026.99.7% equity · 0.3% debt and cash

How to invest^{(15 Sept 2026)}

Buying

To start: ₹500, then in multiples of ₹500
To add: ₹500, then in multiples of ₹500
Systematic: SIP- Weekly, Fortnightly, Monthly, Quarterly STP- Daily, Weekly, fortnightly or monthly SWP-Monthly
Dates: SIP Weekly/Fortnightly/Monthly/Quarterly - Any Date STP Daily - 01,02,03,04,05,06,07,08,09,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31 STP Weekly - the STP Days shall be Monday to Friday, Default day – Tuesday; STP Fortnightly - 1,7,14,21, Default Date - 1,14; STP Monthly - STP Date shall be 1st to 28th of the month, Default Date - 7 SWP - 1,7,14,21 of every month
Minimum: SIP - 500 STP - 1000 SWP - 1000, then sIP-500 STP-500
Instalments: SIP - Weekly 12 SIP - Fortnightly 12 SIP - Monthly 12 SIP - Quarterly 12 STP - 6

Selling and switching

To redeem: ₹500

Scheme details^{(15 Sept 2026)}

What it is

Category: Other Scheme – Index Fund
Offer: 1 Dec 2022 to 21 Dec 2022
Started: 28 Dec 2022
Reopened: 2 Jan 2023
Plans: Regular Plan - Growth · Regular Plan - IDCW Payout · Direct Plan - Growth · Direct Plan - IDCW Payout
Face value: Rs. 10 Per unit
Listed: Not Listed

How it is run

Swing pricing: No
Side-pocketing: Provision enabled, no segregated portfolio.
Custodian: Deutsche Bank AG
Auditor: PricewaterhouseCoo pers Pvt Ltd
Registrar: Computer Age Management Services Limited (CAMS)
SEBI code: 360O/O/E/ELS/22/10/0005