Held, that the intent of the assessee being sincere despite the odds it must be permitted to show its bona fides and settle the tax dues. Therefore, the assessee is  permitted to pay the amount in instalments. Since the first instalment with interest would be a little too steep for the assessee to repay such amount was split into two instalments and the second part of this sum would be paid as the eleventh instalment. The assessee’s default of even one of the instalments would bring an end to this concession shown to the assessee. (AY.2021-22)