capital gain

from 1 April 2015, by insertion of a proviso to clause (b) of sub-section (5) of the section 45, to provide that any amount of compensation received in pursuance of an interim order of a court, Tribunal or other authority shall be deemed to be income chargeable under the head “Capital gains” of the previous year in which the final order of such court, Tribunal or other authority is made.

Interest to be take as other income in the year of receipt and deduction 50% is available u/s 56(2)(viii)