DUE DATE FOR AGM

Third proviso to Section 96(1) provides that the Registrar may, for any special reason, extend the time within which any AGM , shall be held, by a period not exceeding 3 months. It appears to mean that the Registrar may extend the due date of AGM which is earlier of elapse of :

1. 15 months from previous AGM

2. 6 Months from the date of closing of the F Year.

Nowhere it appears to imply that registrar does not has power to extend the AGM beyond 15 months. Even recent orders/circulars of registrar for general extension mention due date. First we have to confirm that what is the due date of AGM. Kindly clarify