Under Section 96 Companies Act 2013, the FIRST Annual General Meeting (AGM) of a company must be held within:

1. Section 96(1) Companies Act 2013: 'Every company OTHER THAN A ONE PERSON COMPANY shall in each year hold in addition to any other meetings, a general meeting as its annual general meeting and shall specify the meeting as such in the notices calling it, and not more than fifteen months shall elapse between the date of one annual general meeting of a company and that of the next.' 2. PROVISO 1: A company may hold its FIRST AGM within a period of 9 MONTHS from the date of closing of the first financial year of the company; if so, it shall not be necessary to hold any AGM in the year of incorporation. 3. Proviso 2: In any other case, AGM must be within 6 months from end of financial year. 4. ROC may grant extension up to 3 months for special reasons. 5. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 96(1) proviso_