Date Format 6 AM TO 6 AM FOR THE FINANCIAL YEAR (FOR AN YEAR) 01-APR-2013 TO 31-MAR-2014

Date BETWEEN   TRUNC
                                       (TO_DATE
                                           (   '01'
                                            || '-'
                                            || 'APR'
                                            || '-'
                                            || TRUNC
                                                  (TO_NUMBER
                                                          (TO_CHAR
                                                                  (t_date,
                                                                   'YYYY'
                                                                  )
                                                          )
                                                  )
                                           ),
                                        'dd'
                                       )
                                  + (6 / 24)   --to_date (01, 'dd') + (6 / 24)
                              AND TRUNC (t_date, 'dd') + (6 / 24) + 1