compulsory Acquisition

Facts :  A  Land and building are used for business purposes and the assesse are claiming depreciation on the building.

Now The Central Govt. is going to compulsory acquiring for their infrastructure project aPART of this land and the central govt. is also going to settle the claim of construction portion on that land.

 My Query : 1. Is the above transaction attract capital gain u/s 45(5) or exempt vide  Income Tax Circular No.36/2016, Dated October 25, 2016 ???.    

                      2. Is the Land is exempt  and building is attract Capital Gain or both are exempt ? As circular silent on Building ...?????