Reg: Capita gain

Dear sir,
my uncle used to have agriculture land where owned by govt. but govt given rural agriculture land for utilizing it for agriculture purposes, but now govt. sold that property to a company where company in return credited an amount of 9lakh per hectare to my uncle. where he is not the owner of that land.
No TDS was deducted by company.
can u please help me in this regard about implication of income tax

Thanks & Regards