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Interest from Land Acquisition Act Section 28 is "income from other sources," not "capital gains." Compensation character unaffected.

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....Correct head of income - interest received under Section 28 of the Land Acquisition Act, 1894 - part take the character of the compensation and would fall under the head “Capital gains” or “Income from other sources” - the interest received on compensation or enhanced compensation is to be treated as “income from other sources” and not under the head “Capital gains”.....

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Interest from Land Acquisition Act Section 28 is "income from other sources," not "capital gains." Compensation character unaffected.