Amendment to rule 46 expands reference to prior financial years and postpones the compliance date to December. The amendment to the sixth proviso to rule 46 replaces the reference to 'a financial year' with 'any preceding financial year from 2017-18 onwards', and substitutes the earlier October date with the '1st day of December', thereby expanding the temporal scope to include prior years from 2017-18 and deferring the operative compliance date to December.