Interest income on enhanced compensation of rural agricultural land

Hi Experts,

Hope everyone are safe and well !

Rural Agricultural Land

One of my friend received Interest income on enhanced compensation awarded against rural agricultural land compulsory accquired by govt. and interest amount is 10 lakh.

In govt. order it is mentioned that petitioner shall also be entitiled to all satutory benefits as prescribed under Section 23 (1-A), 23(2) and 28 of Land Acquistion Act.

Please advice the above interest will be taxable or not.

With supporting case law because govt has dedcuted tds on it @ 10% flat



Thanks and Regards
Rahul Verma