Garudapurana 2.26.30

2.26.30

arvāk saṃvatsarātsandhau pūrṇe saṃvatsare 'pi vā /
ye sapiṇḍīkṛtāḥ pretāsteṣāṃ na syātpṛthak kriyā //

For those ghosts for whom sapīṇḍīkaraṇa has been performed before a year, at the transition [period], or upon the completion of a year, / there should be no separate rite.