Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act] Union of India - Subsection Section 2(1)(k) in The Cost And Works Accountants Act, 1959 (k)“year” means the period commencing on the 1st day of April of any year and ending on the 31st day of March of the succeeding year.