360 ONE ELSS Tax Saver Nifty 50 Index Fund vs UTI BSE India Sector Leaders Exchange Traded Fund
Direct Plan where a fund has one, Growth option · Data as on 30-10-2026
360 ONE ELSS Tax Saver Nifty 50 Index Fund is an Index fund and UTI BSE India Sector Leaders Exchange Traded Fund is an Index fund. 360 ONE ELSS Tax Saver Nifty 50 Index Fund charges 0.37% a year and UTI BSE India Sector Leaders Exchange Traded Fund 3.12%. Their portfolios overlap 64.3%: they hold 31 of the same securities.
360 ONE ELSS Tax Saver Nifty 50 Index Fund
Index
- Expense ratio
- 0.37%
- NAV
- ₹13.11
UTI BSE India Sector Leaders Exchange Traded Fund
Index
- Expense ratio
- 3.12%
- NAV
- ₹14.02
Which is better, 360 ONE ELSS Tax Saver Nifty 50 Index or UTI BSE India Sector Leaders Exchange Traded? Key differences
It depends on what you want from the fund. These are the differences in numbers, from the data on this page.
- 360 ONE ELSS Tax Saver Nifty 50 Index costs less: 0.37% a year against 3.12%.
- 360 ONE ELSS Tax Saver Nifty 50 Index fell less in its worst fall since 16-09-2026: −5.2% against −5.3%.
- 360 ONE ELSS Tax Saver Nifty 50 Index holds more in large companies: 98.3% of the fund in large caps against 83.7%.
- 360 ONE ELSS Tax Saver Nifty 50 Index is the larger fund: ₹65 Cr against ₹7 Cr.
- Their portfolios overlap 64.3%: 31 of the same holdings.
Past returns do not promise future returns. This page is information, not investment advice.
Key facts
From each fund's scheme summary document and AMFI
| Fact | 360 ONE ELSS Tax Saver Nifty 50 Index Fund | UTI BSE India Sector Leaders Exchange Traded Fund |
|---|---|---|
| Fund house | 360 ONE Mutual Fund | UTI Mutual Fund |
| Category | Index | Index |
| AUM | ₹65 Cr (30-09-2026) | ₹7 Cr (30-09-2026) |
| NAV | ₹13.11 (Direct) | ₹14.02 |
| Expense ratio (Direct) | 0.37% | Not available |
| Expense ratio (Regular) | 0.62% | Not available |
| Riskometer | Very High | Very High |
| Benchmark | Nifty 50 TRI | BSE India Sector Leaders TRI |
| Launch date | 28-12-2022 | 15-09-2026 |
| Minimum investment | ₹500 | ₹5,000 |
| Lock in | None | None |
| Fund managers | Viral Mehta, Pranav Mise | Sharwan Kumar Goyal FM 1, Ayush Jain FM 2, Lokesh Kulthia FM 3 |
| Exit load | Nil | Nil |
360 ONE ELSS Tax Saver Nifty 50 Index vs UTI BSE India Sector Leaders Exchange Traded: Returns Comparison
Returns as on 30-10-2026. Up to one year they are absolute returns. Longer periods are a rate per year.
| Fund | 1M | 3M | 6M | 1Y | 3Y | 5Y | 10Y |
|---|---|---|---|---|---|---|---|
| 360 ONE ELSS Tax Saver Nifty 50 Index Fund (Direct) | +1.84% | −5.10% | −3.32% | −10.18% | +7.32% | -- | -- |
| UTI BSE India Sector Leaders Exchange Traded Fund | +0.94% | -- | -- | -- | -- | -- | -- |
360 ONE ELSS Tax Saver Nifty 50 Index vs UTI BSE India Sector Leaders Exchange Traded: Year-wise Returns
| Year | 360 ONE ELSS Tax Saver Nifty 50 Index360 ONE ELSS Tax Saver Nifty 50 Index | UTI BSE India Sector Leaders Exchange TradedUTI BSE India Sector Leaders Exchange Traded |
|---|---|---|
| 2026to date | −11.05% | -- |
| 2025 | +11.53% | -- |
| 2024 | +9.78% | -- |
360 ONE ELSS Tax Saver Nifty 50 Index vs UTI BSE India Sector Leaders Exchange Traded: Rolling Returns
Every holding period of both funds, against Nifty 50 TRI, the benchmark of 360 ONE ELSS Tax Saver Nifty 50 Index Fund
360 ONE ELSS Tax Saver Nifty 50 Index vs UTI BSE India Sector Leaders Exchange Traded: Risk and Drawdowns
How much each fund swings, and the worst fall over the same days
Risk and return
| Measure | 360 ONE ELSS Tax Saver Nifty 50 Index Fund (Direct) | UTI BSE India Sector Leaders Exchange Traded Fund |
|---|---|---|
| Return (CAGR) | +7.25% | −7.71% |
| Standard deviation | 12.42% | 13.76% |
| Sharpe ratio | 0.09 | -0.96 |
| Sortino ratio | 0.12 | -1.23 |
| Maximum drawdown | −15.4% (04-03-2025) | −5.3% (08-10-2026) |
| Beta | 0.99 | 1.00 |
| Alpha | −0.36% | −0.30% |
From daily NAVs, 02-01-2023 to 30-10-2026. Standard deviation: how much the daily value swings, scaled to a year. Sharpe: return above the risk-free rate (NSE's overnight rate index) per unit of swing. Sortino: the same, counting only the falls. Beta and alpha compare each fund with its own benchmark's TRI.
Drawdowns
How far below its previous high each one was on every day: the falls an investor had to sit through. 0% means it was at a new high.
360 ONE ELSS Tax Saver Nifty 50 Index Fund (Direct)
UTI BSE India Sector Leaders Exchange Traded Fund
Nifty 50 TRI
| Fund | Worst fall | High before it | Bottom | Back at the high | Time to climb back | Below its high today |
|---|---|---|---|---|---|---|
| 360 ONE ELSS Tax Saver Nifty 50 Index Fund (Direct) | −5.2% | 23-09-2026 | 08-10-2026 | Not yet | -- | −1.7% |
| UTI BSE India Sector Leaders Exchange Traded Fund | −5.3% | 23-09-2026 | 08-10-2026 | Not yet | -- | −2.3% |
| Nifty 50 TRI | −5.2% | 23-09-2026 | 08-10-2026 | Not yet | -- | −1.6% |
From daily values since 16-09-2026, the first day every fund has.
360 ONE ELSS Tax Saver Nifty 50 Index vs UTI BSE India Sector Leaders Exchange Traded: Portfolio Overlap
From each fund's latest monthly portfolio: 360 ONE ELSS Tax Saver Nifty 50 Index Fund, September 2026; UTI BSE India Sector Leaders Exchange Traded Fund, September 2026
Holdings in common
- Overlap
- 64.3%
- Held by both
- 31
- Only in 360 ONE ELSS Tax Saver Nifty 50 Index
- 19
- Only in UTI BSE India Sector Leaders Exchange Traded
- 28
| Security | % of 360 ONE ELSS Tax Saver Nifty 50 Index | % of UTI BSE India Sector Leaders Exchange Traded |
|---|---|---|
| HDFC Bank Limited | 10.47% | 5.34% |
| Bharti Airtel Limited | 5.08% | 5.00% |
| ICICI Bank Limited | 9.12% | 4.92% |
| Reliance Industries Limited | 7.74% | 4.79% |
| Larsen & Toubro Limited | 4.25% | 4.88% |
| State Bank of India | 3.83% | 4.43% |
| Infosys Limited | 3.36% | 3.90% |
| Mahindra & Mahindra Limited | 2.54% | 2.93% |
| ITC Limited | 2.44% | 2.83% |
| Eternal Limited | 2.22% | 2.57% |
| Tata Consultancy Services Limited | 2.02% | 2.30% |
| Sun Pharmaceutical Industries Limited | 1.86% | 2.18% |
| Titan Company Limited | 1.83% | 2.09% |
| Hindustan Unilever Limited | 1.61% | 1.87% |
| Maruti Suzuki India Limited | 1.51% | 1.70% |
| NTPC Limited | 1.48% | 1.70% |
| Tata Steel Limited | 1.47% | 1.69% |
| Bharat Electronics Limited | 1.34% | 1.55% |
| Adani Ports and Special Economic Zone Limited | 1.27% | 1.55% |
| UltraTech Cement Limited | 1.25% | 1.46% |
| Bajaj Auto Limited | 1.16% | 1.28% |
| Power Grid Corporation of India Limited | 1.14% | 1.32% |
| Grasim Industries Limited | 1.12% | 1.28% |
| InterGlobe Aviation Limited | 1.09% | 1.04% |
| Asian Paints Limited | 1.05% | 1.01% |
| Nestle India Limited | 0.91% | 0.98% |
| Oil & Natural Gas Corporation Limited | 0.85% | 0.99% |
| Trent Limited | 0.84% | 0.96% |
| Cipla Limited | 0.73% | 1.02% |
| Adani Enterprises Limited | 0.73% | 0.97% |
| Wipro Limited | 0.41% | 0.98% |
Overlap: for each holding both funds own, the smaller of its two weights, added up. 64.3% means 64.3% of each fund's money sits in positions the other also holds. Matched by ISIN. Cash and hedged positions are left out.
Largest holdings only in 360 ONE ELSS Tax Saver Nifty 50 Index Fund
| Security | % of fund |
|---|---|
| Axis Bank Limited | 3.40% |
| Kotak Mahindra Bank Limited | 2.96% |
| Bajaj Finance Limited | 2.48% |
| Shriram Finance Limited | 1.33% |
| Hindalco Industries Limited | 1.32% |
Largest holdings only in UTI BSE India Sector Leaders Exchange Traded Fund
| Security | % of fund |
|---|---|
| EQ - SUN TV NETWORK LTD. | 1.39% |
| EQ - DIVIS LABORATORIES LTD. | 1.31% |
| EQ - PAGE INDUSTRIES | 1.12% |
| EQ - PVR INOX LIMITED | 1.10% |
| EQ - AVENUE SUPERMARTS LTD. | 1.06% |
Asset and sector split
Share of each fund, from its latest monthly portfolio
Asset allocation
| Asset | 360 ONE ELSS Tax Saver Nifty 50 Index | UTI BSE India Sector Leaders Exchange Traded |
|---|---|---|
| Equity | 99.7% | 100.0% |
| Debt | 0.0% | 0.0% |
| Cash and others | 0.3% | -0.0% |
Market cap of stocks
| Market cap | 360 ONE ELSS Tax Saver Nifty 50 Index | UTI BSE India Sector Leaders Exchange Traded |
|---|---|---|
| Large Cap | 98.3% | 83.7% |
| Mid Cap | 1.4% | 9.9% |
| Small Cap | 0.0% | 6.4% |
Share of the whole fund. Groups follow AMFI's latest list: Large Cap is the 100 largest companies, Mid Cap the next 150, Small Cap the rest.
Largest sectors
| Sector | 360 ONE ELSS Tax Saver Nifty 50 Index | UTI BSE India Sector Leaders Exchange Traded |
|---|---|---|
| Banks | 29.8% | 14.7% |
| IT - Software | 8.0% | 7.2% |
| Petroleum Products | 7.7% | 5.8% |
| Telecom - Services | 5.1% | 7.0% |
| Construction | 4.3% | 6.8% |
| Automobiles | 6.7% | 5.9% |
| Finance | 5.5% | 0.0% |
The six largest sectors of each fund's stocks, % of the fund.
360 ONE ELSS Tax Saver Nifty 50 Index vs UTI BSE India Sector Leaders Exchange Traded: Expense Ratio
What each plan charges a year, from AMFI's expense ratio file
| Charge | 360 ONE ELSS Tax Saver Nifty 50 Index Fund | UTI BSE India Sector Leaders Exchange Traded Fund |
|---|---|---|
| Total expense ratio (Direct) | 0.37% | Not available |
| Base expense ratio (Direct) | 0.31% | 0.00% |
| Total expense ratio (Regular) | 0.62% | Not available |
| Base expense ratio (Regular) | 0.52% | 0.20% |
The expense ratio comes out of the fund's assets every day, so every return on this page is already after it. Base expense ratio: the fund house's own fee. The total adds brokerage, transaction costs, and levies with GST.
360 ONE ELSS Tax Saver Nifty 50 Index Fund vs UTI BSE India Sector Leaders Exchange Traded Fund: Frequently Asked Questions
What is the difference between 360 ONE ELSS Tax Saver Nifty 50 Index Fund and UTI BSE India Sector Leaders Exchange Traded Fund?
360 ONE ELSS Tax Saver Nifty 50 Index Fund is an Index fund, UTI BSE India Sector Leaders Exchange Traded Fund is an Index fund, run by 360 ONE Mutual Fund and UTI Mutual Fund. Their portfolios overlap 64.3%. 360 ONE ELSS Tax Saver Nifty 50 Index Fund charges 0.37% a year and UTI BSE India Sector Leaders Exchange Traded Fund 3.12%.
Which has the lower expense ratio, 360 ONE ELSS Tax Saver Nifty 50 Index Fund or UTI BSE India Sector Leaders Exchange Traded Fund?
360 ONE ELSS Tax Saver Nifty 50 Index Fund charges less: 0.37% a year against 3.12%. These are the total expense ratios reported to AMFI.
How much do 360 ONE ELSS Tax Saver Nifty 50 Index Fund and UTI BSE India Sector Leaders Exchange Traded Fund overlap?
64.3%. They hold 31 of the same securities, the largest shared ones being HDFCBANK, BHARTIARTL, ICICIBANK. From each fund's latest monthly portfolio.
Which is riskier, 360 ONE ELSS Tax Saver Nifty 50 Index Fund or UTI BSE India Sector Leaders Exchange Traded Fund?
On SEBI's riskometer, 360 ONE ELSS Tax Saver Nifty 50 Index Fund is rated Very High and UTI BSE India Sector Leaders Exchange Traded Fund Very High. Over their common history, the standard deviation of daily returns was 12.42% and 13.76% a year.
Can I invest in both 360 ONE ELSS Tax Saver Nifty 50 Index Fund and UTI BSE India Sector Leaders Exchange Traded Fund?
Yes. 64.3% of each fund's money sits in the same holdings, so a large part of the two investments would move together.
Who manages 360 ONE ELSS Tax Saver Nifty 50 Index Fund and UTI BSE India Sector Leaders Exchange Traded Fund?
360 ONE ELSS Tax Saver Nifty 50 Index Fund: Viral Mehta, Pranav Mise. UTI BSE India Sector Leaders Exchange Traded Fund: Sharwan Kumar Goyal FM 1, Ayush Jain FM 2, Lokesh Kulthia FM 3.
Sources: NAV and expense ratio from AMFI. Holdings from each fund house's monthly portfolio statement. Fund facts from each scheme summary document.
This page is information, not investment advice. Mutual fund investments are subject to market risks; read all scheme related documents carefully. Past returns do not promise future returns. Figures come from AMFI, NSE, BSE and each fund house's own documents.