Sale of agriculture land

Dear all,

One of my client agriclutre land was compulsory acuqied by HUDA and awarded the compensation after that further litigation court has awarded the enhance compesation whcih is recieved after deducting the tds my question is :-

1. is enhance compensation recived from HUDA is non taxable under the sale of agriculute land because when land is acquired gurgaon municipal corporation is not formed.

2. in which ITR FORM they have to file.

3. if The ITR -2 form is to be filed in which column i have to show the enhanced compensation.

Thanks.