Tax on unrealised rent of 24month received

Can i made arrangement with bank to credit unrealised rent of 24month in my account by 2 installment ..i.e
1st installment in march
2nd in April
if this done then As per sec 25A my rent will be taxable in AY in which Unrealised rent was received .
But all unrealised rent will be credited if no arrangement was done with bank. and all rent will taxable in one ay .