This discussion clarifies how to report long-term capital gains (LTCG) from Equity Linked Savings Scheme (ELSS) funds in your Income Tax Return (ITR-2). Although ELSS funds have a 3-year lock-in, the capital gains are taxable under Section 112A of the Income Tax Act, not exempt. The advice guides taxpayers on the correct section within ITR-2 to declare these gains.