Special messenger arrangements require same day bank transmission of challans to ensure year end tax collections are credited. Authorised public sector banks must employ special messenger arrangements for same day transmission of scrolls and challans to focal point branches so that collections for the last working days of the financial year are credited to the Government account in that year; banks must clear any backlog before implementation. Tax offices must perform daily checking to detect link branches that delay forwarding receipts, pursue delays over two days with focal branch managers, and escalate unresolved issues to the Chief Controller of Accounts (CBDT) or the issuing officer for action with the central bank.
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Provisions expressly mentioned in the judgment/order text.
Special messenger arrangements require same day bank transmission of challans to ensure year end tax collections are credited.
Authorised public sector banks must employ special messenger arrangements for same day transmission of scrolls and challans to focal point branches so that collections for the last working days of the financial year are credited to the Government account in that year; banks must clear any backlog before implementation. Tax offices must perform daily checking to detect link branches that delay forwarding receipts, pursue delays over two days with focal branch managers, and escalate unresolved issues to the Chief Controller of Accounts (CBDT) or the issuing officer for action with the central bank.
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