Preceding financial year extended to 2017-18 onwards; operative date deferred to 1st December for compliance. The notification amends the principal Gazette notification by substituting 'a financial year' with 'any preceding financial year from 2017-18 onwards' to permit use of earlier years from 2017-18, and by substituting the commencement date '1st day of October' with '1st day of December' to defer the operative date for compliance with the notification's procedural requirements.