Mr kgopalan has great knowledge and expertise to answer such questions.
Now that is complete let me share a few points in support of the answer.
Shraddham is a naimitthika karma, a duty for all human beings. The specific way it is observed depends on cultural upbringing. At its core, it involves offering food in the name of departed parents and ancestors, observing tapas (such as fasting), and expressing gratitude to one's lineage. According to the Taittiriya Upanishad, Mother and Father are the first known gods for all human beings. While parents are alive, they should be treated with love and respect. After they pass away, it becomes a practice of offering love and gratitude daily, with one specific day each year dedicated to tapas and danam. If the exact thithi (date) is unknown, one can observe this on Father's Day and Mother's Day as the the case may be, as this teaching is universal.
For those raised in Tamil Brahmin culture, Shraddham can be performed with a full homam conducted by a qualified priest.
The key point is that Shraddham is not performed for the departed but for the spiritual growth of the kartha (the performer). The essence lies in Shraddha, which means sincere faith to know truth of life, not blind belief. It is a symbolic act, as if inviting ancestors for a full puja with food. Danam (charitable giving) should also be done on this day. If spouse is not available for any reason, even if traveling, it is a practice to do conduct the karma without fail since it is a duty. Due to sickness, one can pick another day or do it in Hiranya manner only due to extenuating circumstances. Doing it for convenience is against the very term Shraddham,
It is not necessary to perform all the rituals like tarpanam, as these are later additions. Since Shraddham is a duty, not performing it does not result in any dosha (negative consequence). Some beliefs hold that not performing Nithya (daily) and Naimittika (occasional) karma does not incur dosha, a concept referred to as Pratyavaya dosha. Adi Sankara, in his commentaries, logically refuted the possibility of Pratyavaya dosha. The sankalpa (intention) for performing this duty should not involve seeking desires or avoiding insecurities. It should be done with love and without expectations, purely for the joy of fulfilling one's karma.
Garuda Purana has two parts. One part has a vedantic message. The second part is a later day addition made up in the last 1000 years or so and perhaps influenced by the beliefs of hell etc of biblical religion. It has no basis. There is no such thing such as Pitru shapam etc. These are unfortunate distortions . Put your shradda in study of authentic scriptures.
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