Annuity deposit requirement: mandated advance deposits and repayment in instalments with deduction and penalty regime. Chapter XXIIA requires specified resident persons to make annuity deposits to the Central Government when a Central Act so directs; defines adjusted total income, annuity deposit, advance deposit and depositor; mandates advance payment computed from assessed or estimated income, repayment by the Central Government in ten annual instalments (with commutation in hardship cases), and allowance of such deposits as deductions in computing total income. It prescribes Income tax Officer orders, instalment and estimate procedures, rounding rules, penalties for defaults or false estimates, recovery as tax arrears, special voluntary deposits for certain professions and an option to opt out subject to additional income tax.