Simplify the following text for a Grade 7 native English-speaking person.
Original: The year starts on January 1 and ends on December 31 in the Gregorian calendar , but a fiscal year or a school year can start on a different day of the year .
Simplified: For example , the federal government of the U.S. has a fiscal year that starts on October 1 instead of January 1 . In India the fiscal year is between April 1 and March 31 .