Section 130(2) in The United Provinces Tenancy Act, 1939
(2)Subject to sub-section (1), when a tenant makes payment on account of rent to his land-holder with express intimation that he wishes the payments to be credited to any year, instalment, or holding, the payment, if accepted, shall be credited accordingly, and if the tenant makes no such intimation the landholder shall credit the payment to an earlier arrear in preference to a later arrear and, where more than one arrear is of the same date, to a smaller arrear in preference to a larger arrear.
