The correct option is B April-March
As per section 2(41) of companies act, 2013 "Financial
year", in relation to any company or body corporate, means the period
ending on the 31st day of March every year, and where it has been incorporated
on or after the 1st day of January of a year, the period ending on the 31st day
of March of the following year, in respect whereof financial statement of the
company or body corporate is made up.