Tax exemption under land acquired under rfctlarr

Please refer to the attach circular regarding tax exemption on land aquisition under RFCTLARR act . 

Please calrify weather :- 

1. Non agricultural land aquired unde the act will be exempted or not.

2. Weather the exxemption is for individual, HUF ONLY . If the land is owned by Private limited company and is aquired under the Land Aquistion act weather tax exemption is applicable to them or not .