With the special permission of the Registrar. Joint Stock Companies the “financial year” of a company may, at the most be extended to:

The correct answer is: A. 13 months.

The Companies Act, 2013, Section 135(2) states that the financial year of a company shall be a period of twelve months ending on 31st March of the following year. However, with the special permission of the Registrar of Companies, the financial year of a

company may be extended to a period not exceeding thirteen months.

The option B, C, and D are incorrect because they are not mentioned in the Companies Act, 2013.