VRS and Relief sec 89

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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
Replies (1)
In case of VRS Compensation being received by the employee no relief shall be granted under Section 89 if he has claimed exemption u/s 10(10C) for Voluntary Retirement Scheme. An assessee can claim either exemption under section 10(10C) or relief u/s 89 and not both together


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