If roc permission is required

AS PER SECTION 210 OF COMPANIES ACT,1956 ACCOUNTING YEAR MAY BE LESS OR MORE THAN 12 MONTHS, BUT IT SHOULD NOT EXCEED 15 MONTHS PERIOD.SO IT DEPENDS UPON BOARD OF DIRECTORS TO DECIDE ON ACCOUNTING YEAR BY PASSING A BOARD RESOLUTION.

THERE IS NO ROC PERMISSION REQUIRED IN YOUR CASE.

BUT FOR THE SAKE OF INCOME TAX ACT,1961 YOU HAVE TO FOLLOW ASSESSMENT YEAR BEGINING  FROM 1ST APRIOL TO 31ST MARCH.

Dear All

Can anyone please share the template for the Board Resolution for adoption of Accounting Year more than normal period of 12 months due to insufficient operations.

Regards,

Anurag