This article is from the Calendars FAQ, by Claus Tondering claus@tondering.dk with numerous contributions by others.
The Persian year starts at vernal equinox. If the astronomical vernal
equinox falls before noon (Tehran true time) on a particular day, then
that day is the first day of the year. If the astronomical vernal
equinox falls after noon, the following day is the first day of the
year.
 
Continue to: