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