Clarification needed regarding ELSS Mutual Funds.

Hi

I am planning to invest in Canara Robeco Equity Tax Saver by starting an SIP of 3000 per month

and want to continue for 7 years.

But need a small clarification for tax saving.

1) Is it that the 36000 rupees (3000*12 months) comes under 80c only for the first year ?

2) Or that 36000/- comes under 80c every year for all 7 years ?

Thanks
Krishna Kishore Appala