In India all registered companies like public limited company, private limited company, One Person Company, and section 8 companies are bound to file MCA annual returns every year. Prior to filing an annual return, a company has to call an Annual General Meeting at the end of every financial year.
Companies that have been newly incorporated, the Annual General Meeting has to be called within 9 months from the date of ending of the financial year or 18 months from the date of inception, whichever is earlier. Following, Annual General Meetings are to be called within 6 months from the end of that financial year.
Normally in India, on April 1st the financial year starts and on 31st March it ends.