But the entry (X) visa only lasts for 5 or 6 years, while the multiple entry tourist visa lasts for 10, if I'm not mistaken. The X visa runs about 120 usd and the other is about 85
It's also important to mention that "foreigners visiting India on long term (X) visa need not register themselves with Foreign Regional Registration Offices (FRRO)/ Foreign Registration Office (FRO) as long as their visit does not exceed more than 180 days on a single visit. However, if they intend to stay in the country for more than 180 days, they should get themselves registered in one of the two aforementioned offices before the expiry of the 180 days." not sure if this there are any additional fees involved with the FRRO process.
So if she doesn't really plan on staying beyond 180 days at a time, the multiple entry visa would be a better investment (cheaper and valid for a longer period of time overall). Just throwing that out there