Capital gain on compulsory acquisition

in case of agricultural land, no Capital Gains.....

in case of other lands... fmv of new land given will be said to be sales consideration for old land...

and diff of this value (fmv of new land) and indexed coa of land compulsorily acquired will be treated as long term capital gain..

if you need to claim exemption of this capital gain then you need to invest sum equal to capital gain in new residential property or in bonds of NHAI or REC, subject to conditions mentioned in sec 54F and 54EC respectively.