Occupancy Right

X company has given godown on rent from last 25 years to a Y proprietorship  firm for business purpose. Now the X company wants to sale the godown to Z company for Rs. 10 lacs,  The proprietorship firm also demands Rs. 2 lacs for vacating the godown. Whether Rs. 2 lacs paid by Z company to Y will include in the cost of acquisation of the property and cost will be Rs. 12 lacs. What will be the treatment of Rs. 2 lacs received by Y in his return of income. Whether Y can invest in REC bond to get relief.