Annuity inclusion in professional income extended to all professionals, applying film-artist treatment to client-professional arrangements. Instruction No.1440/CBDT withdraws the restriction limiting Instruction No.1310 to film artists and provides that, for professionals following the cash system, annuity instalments received in a year under an annuity policy meeting prescribed features are to be included in that year's total income. The instruction further directs that references to producers and artists be read as client-professional relationships for other professionals, and that Instruction No.1310 is modified accordingly.