ELSS funds are very helpful They get you growth They get you tax break They help you get used to the equity 

Because getting used to equity is a big task Every time you get excited about equity is generally a bad time,

which means that soon after you invest, it takes a dip and then you are kicked out of the market,or you are scared out of the market forever

So, it helps you acclimatise yourself And that was the power, or the beauty, or charm of ELSS So, I am disappointed that in the new tax regime there is no scope

because new tax regime provides you for no exemption It's a very simple tax regime and lower tax rates but no exemptions More and more people  will choose the new tax regime

But, in the early phase of your career, go for this tax saving fund when you earn less and you have to pay lower taxes, get used to it