3. Computation of quarterly periods.

Example-I.
(i)
1st May
-
31st July
(ii)
1st August
-
31st October
(iii)
1st November
-
31st January
(iv)
1st February
-
30th April:
Example-II.
(i)
9th May
-
8th August
(ii)
9th August
-
8th November
(iii)
9th November
-
8th February
(iv)
9th February
-
8th May