Answer Posted / mreddy.

Dependent Fiscal Year: The start date and end date of the Fiscal year will be same from one year to another year.
Ex:1st Apr 2014 to 31st Mar 2015 and 1st Apr 2015 to 31st Mar 2016.

Independent Fiscal Year: The start date and end date of the Fiscal year will be different from one year to another year.
Ex:Last working day of the month can be the financial year closing year.

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