Land acquisition compensation in ITR

The Central Board of Direct Tax vide the Circular No.36/2016 dated 25.08.2016 came out with a clarification that the exemption provided under Section 96 of the RFCTLARR Act is wider in scope than the tax-exemption provided under the existing provisions of Income-tax Act, 1961.In exempt income section of ITR , under which section of IT Act to mention compensation received from compulsory land acquisition ?