The answer depends on the situation you are writing code for. Macros have the distinct advantage of being more efficient (and faster) than functions, because their corresponding code is inserted directly into your source code at the point where the macro is called. There is no overhead involved in using a macro like there is in placing a call to a function. However, macros are generally small and cannot handle large, complex coding constructs. A function is more suited for this type of situation. Additionally,
macros are expanded inline, which means that the code is replicated for each occurrence of a macro. Your code therefore could be somewhat larger when you use macros than if you were to use functions.

Thus, the choice between using a macro and using a function is one of deciding between the tradeoff of faster program speed versus smaller program size. Generally, you should use macros to replace small, repeatable code sections, and you should use functions for larger coding tasks that might require several lines of code.

Both macros and functions have their own pros and cons. It solely depends on the programmer's discretion what he/she wants to use depending on the context.

Macros are expanded as texts by the compiler before compiler hence they don't require linking and they don't have function call overhead. However, functions can be cumbersome at times to accomplish tiny tasks with their linking and calling convention overhead. In that case using macro is a better option

if task is small and short than macro should be used but if task is bigger or larger than we should use function instead of macro

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