Cash package awarded for waiving off the job against the land acquisition

Case:  

            my client's land was acquired by the government under compulsory acquisition.in which he got the compensation for the same which is exempted U/S 10(37), after he was offered the job by government which he didn't accepted and got the cash package for waiving off the job. 

Query: what is taxabitlity of these case, should it be considered as enhanced compensation or else?

Thanks

Replies (1)
As per my opinion cash package received by waiving the job will not be considered as enhanced compensation if it was not as per court order.
It will be taxable under IFOS.

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