Schedule VI amendment compliance enforced for financial years ending on or after year-end; companies may seek statutory exemptions for hardship. The October 1973 notification clarifies additional disclosure requirements under Schedule VI, which principally entail extracting information from books already required to be kept; strict enforcement of these new requirements will be applied only to financial years ending on or after 31-12-1973, while companies adversely affected may seek exemption through the statutory hardship procedure.