*Taxability of ₹1 Crore Hardship Compensation – Redevelopment*

Under the redevelopment agreement with the developer will be paying ₹1 crore as hardship compensation (25% on execution and 75% on handing over vacant possession).

I need clarity on the tax treatment?

( Flat owner is also a landlord in the paghdi building , and this allowance is only being paid to the landlords )