Special messenger arrangements ensure tax collections are credited to the government account within the same financial year by banks. Implementation of special messenger arrangements requires authorised public sector banks to transmit collection scrolls and accompanying challans from branches to focal point bank branches on the same day payments are received to ensure tax receipts are credited to the Government account in the same financial year; banks must maintain liaison with focal branch managers, perform daily checking of scrolls/challans and promptly escalate any delays beyond two days to the focal branch manager with advice to the Chief Commissioner of Accounts, New Delhi.