Sec 164(2) of Companies Act, 2013

From which date will the disqualification u/s 164(2) of 5 years get attracted?
1. Will it be from the end of 3rd Fy/ 1st year? or
2. 3 years from 30th day from AGM u/s 137( failure to file FS) or 60th day from AGM u/s 92( failure to file AR) or
In the case of failure to pay declared dividend, 1 year from 30th day of declared dividend?
Thank you.