Rule 46 amendment extends applicability to prior financial years and defers the compliance date to December. Amendment to a prior notification under the sixth proviso to rule 46 replaces 'a financial year' with 'any preceding financial year from 2017-18 onwards' to extend applicability to earlier years, and substitutes '1st day of October' with '1st day of December' to defer the compliance date; the amendment is deemed effective from 30th September, 2020.