From wiki

In some countries, the fiscal year is denoted by the calendar year in which it begins and so in India, for instance, spending incurred in March 2022 would be part of the fiscal year 2021, operating on a fiscal calendar of April–March. In other countries, the fiscal year is denoted by the calendar year in which it ends and so in the United States, federal government spending incurred on 14 November 2021 would belong to fiscal year 2022, which operates on a fiscal calendar of October–September.