Income Tax doubt !!!!

Let's say Mr. A is a Chartered Accountant who also runs a side business. He receives a job offer from EY (a Big 4 firm) for a Senior Accountant position. Mr. A accepts the offer, but EY imposes a condition: he must discontinue his business if he wants to work for them. To compensate for this, EY agrees to pay him ₹10 lakh for shutting down his business.

Now, under which head of income will this ₹10 lakh be taxed—Salary, Profits and Gains from Business or Profession (PGBP), or Income from Other Sources (IFOS)?