Section 2(1)(l) in The Indian Police Service (Appointment by Promotion) Regulations, 1955
(l)[ 'Year' means the period commencing on the first day of January and ending on the thirty first day of December of the same year.] [Added vide DP Notification No.14015/26/89-AIS-I dated 07.11.1989 and substituted vide Notification No. 14015/52/96-AIS (I)-B, dated 31.12.97]