Change in financial year: application must be filed with required documents and may be deemed approved if unanswered.

Applications for change in financial year under section 2(41) must be filed in e-Form RD-1 with fee, stating grounds, board minutes with voting details, Power of Attorney or Memorandum of Appearance, and prior application history. The Regional Director may call for further information and allow limited re-submissions; failure to satisfy requirements may lead to rejection with reasons, while an in-order application will receive an approval order. Absence of an explicit order within the administrative period results in deemed approval. The approval order must be filed with the Registrar in Form INC-28 with the prescribed fee.

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