VRS and Relief sec 89

Rajeev Rathore (2 Points)

20 August 2017  
In the Income tax Act, section -89 for relief,

One person have received VRS compensation from his employer Rs. 25 Lakh,

Now question is that:
(1) Whether he can claim Deduction u/s 10 (10 c) of Rs. 5 Lakh;

And

(2) Relief u/s 89 for balance compensation, I.e. Rs. 20 Lakh.

Or

He can choose any one out of above two deductions?

Please advise