If one LLP is incorporated in Feb 2015, and for ROC purposes, the LLP closes its books of accounts for more than 12 months, i.e. on 31st March, 2016. But for Income Tax purposes the LLP is required to file the IT Return for the year ended on 31st March, 2015. The querry is that can a LLP have different dates of Books closure for ROC & Income Tax?