Greetings Lucky,
You can opt to maintain books of accounts for the period 03/01/2014 to 31/03/2015.
Consequently your first audit date will fall on 30.09.2015.
Reason:
With respect to the first financial period of a newly incorporated company, the provisions of the old and the new acts are same. If the company is incorporated on or after 1st Jan, it may treat it's first financial period as the period from date of incorporation up to the 31.03 of the next calender year.
Hope it helped.
Regards.