Ans:
The two scenarios that can arise are:
If you start a company in the middle of any financial year, the date of commencement or beginning date will be April 1st of the year of commencement irrespective of the date of commencement of operations.
If you are migrating your manual accounting systems to Tally ERP 9 in the middle of the financial year, the date of commencement or beginning date will be April 1st of the year of commencement.