SEO Sai Gr. Hosp.
196324 Points
Joined July 2016
There are not two opinions, but only different views. With one opinion over saving of tax.
Under both the sections, when tax saving option available, we are at freedom to choose any.
On these platform of Forum, we learn and discuss the different sections under different catagories.
A practical view, we prefer to choose deduction option rather than exempt one, because of its declaration possibility in the ITR; rather than keeping it clubbed in Exempted option.
Whether you take wheat atta as chapatti or paratha, depending upon your particular mood of that time, final aim is to beat hunger.