Is tds applicable on rent paid as compensation for flat

Hello Team,

Got the clear the view from developer end regarding deducting TDS.

Now my developer who has taken our society for redevelpment. He is paying us all hardship money (Incl Rent) and deducting TDS on all payments @ 10% U/s 194 IC

Is this income taxable to me? 

If not taxable/exempt ? Can i calim refund of TDS deducted while filing my income tax return

Thank you