Do we have to pay income tax on elss mutual fund returns

Mutual fund (MF) and Equity-linked savings scheme (ELSS): Subscripttion to MFs and ELSSs qualifies for deduction under Section 80C.Investment in ELSS has a lock-in period of 3 years. Pre-mature withdrawals is not allowed under any circumstance 

Section 10(35) (a) of ITA states that any income received in respect of the units of mutual funds specified u/s 10(23D) of ITA is exempt from tax. As a result of this provision, the dividend received from equity mutual funds is exempt from tax

Mutual fund (MF) and Equity-linked savings scheme (ELSS): Subscripttion to MFs and ELSSs qualifies for deduction under Section 80C.Investment in ELSS has a lock-in period of 3 years. Pre-mature withdrawals is not allowed under any circumstance 

Section 10(35) (a) of ITA states that any income received in respect of the units of mutual funds specified u/s 10(23D) of ITA is exempt from tax. As a result of this provision, the dividend received from equity mutual funds is exempt from tax

Hello Anubhav, 

Can you please clear my doubt. I found another thread at - /forum/mutual-funds-and-sec-10-35--101005.asp where its written "Capital Gains Exemption Deals With under Section 10(38)." and you mentioned Sec 10(35) in your reply.

Can you please also answer , that if income from capital gains is taxable if total capital gain is more than 2,50,000 limit . I am not talking about Long term capital tax, I am selling them after 12 months only. 

I hope i have explained my question clearly