Due date of AGM 2020

Sir, if this 15 months time has been icreased by general orders ofa all ROCs ? And for financial year ended 31.03.2020 it should be taken as 18 months ?

Third Proviso to Section 96(1) provides that the Registrar may , for any special reason, extend the time withinn which any annual general meeting ,shall be held, by a period not exceending three months. It appears to  mean that the Registrar has the power to extend the due date of AGM which is earlier of elapse of

1. 15 months from previous AGM and

2. Six months from the date of closing of the Financial year.

Nowhere it appears to imply that registrar does not have power to extend the meeting beyond 15 months. Even orders/circulars of Registrar issued recently  for general extension mention  due date . Kindly clarify.