Need_Send__c
if(MONTH( Approved_Confirm_Date__c)> 4,DATE(YEAR( Approved_Confirm_Date__c)+1,4,1),DATE(YEAR( Approved_Confirm_Date__c),4,1))
false
if(MONTH(Advance_Payment_Identification_Approval__c) >= 4,DATE(YEAR(Advance_Payment_Identification_Approval__c)+1,4,1),DATE(YEAR(Advance_Payment_Identification_Approval__c),4,1))
false
false
Date