Extension of financial year

Can anyone tell me when to file e-form 61 to seek permission from ROC to extend the financial year from 15 mnths to 18 months. As extension upto 15 months does not require any approvals from ROC.

Reply : - The application to the concerned ROC must be made before the expiry of 15 months from the date of the holding of the last Annual General Meeting.

Also how to inform shareholders for a) extension upto 15 months b) extension upto 18 months Is there a need for an EGM/ newspaper advt?
Reply : -  21 days notice to be given to the shareholders informing them about the new AGM date. There is no compulsion for holding an EGM / Newspaper advt. The pattern of notice is the same as a regular AGM.