When to Start Tarpanam?

When to start Tarpanam immediately after ‘Sapindikaranam’ or an year after the completion of Apthikam ?
Mostly people are having lot of confusion to decide about the starting of Amavasai tarpanam. Few are saying as ‘no need to do amavasai tarpanam while doing masyam, it can be started after one year after the completion of the varusha apthikam’. Some are saying as ‘if whether the sapindikaranam is done, then the tarpanam also to be started immediately from the next / successive amavsai or atleast from the nearest grahana punyakaalam’.
Actually the second one is the correct as per shastram, the evidence is given under as an image which is in Tamil.