What is a year dependent and independent fiscal year variant?

The number of days in a month are not as per calendar month e.g for year 2005 period Jan ends on the 29th, Feb on 27th and Mar not the 29th. For year 2006Jan ends on 30th, Feb on 26th and Mar on the 30th.

Year Dependent = Jan to Dec.

Independent FTV= April to March(India) or as per reporting country.