Section 26(1)(b) in The Displaced Persons (Compensation and Rehabilitation) Rules, 1955
(b)where the value of the property exceeds the limits specified in clause (a) or where the property consists of a shop situated in a town specified in Appendix X, if he pays at once not less than 33½ per cent of the value of the property and agrees to pay the balance in two equal annual instalments from the date of the initial payment:-