TDS Deducted by Developers on Hardship Compensation u/s 194IC.

If the receipt is capital in nature and not taxable, disclose the amount under the 'Exempt Income' section in the ITR, and mention details. Claim the TDS refund using the TDS amount reflected in Form 26AS.

If treated as taxable (under 'income from other sources'), include the amount under "Income from Other Sources" and TDS under the section in the schedule of the ITR.