fiscal year in payroll control record

Dear All,

I want to know that..

1) Is it a mandate to put date in control record as 01.04.2015(for pd 2015)?

2) Does system take it automatically?

3) What is my go-live date is 01.01.2016. How would I create Control record in that case and with which date?

My issue is with From and To period for Taxation purpose Infotypes  like 0582(Exemptions). Even if PY runs for 01.01.2015, how would I maintain dates in this Infotype and what would be the effects on exemptions?

Please suggest

Thanks,

Megha