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of <h1>Amendment to Schedule VI enforced for financial years ending 31-12-1973; exemptions u/s 211(4) possible for hardships.</h1> Notification GSR No. 494(E), dated 30-10-1973, amends Schedule VI and will be strictly enforced for financial years ending on or after 31-12-1973. This decision follows numerous inquiries regarding its applicability and concerns about compliance difficulties if applied to meetings held on or after 9-11-1973. The Notification primarily clarifies existing requirements from 1971 and does not necessitate new accounting records, only information collection from existing ones. Companies facing hardship from immediate applicability can seek exemptions under section 211(4), though such exemptions are not expected for financial years ending on or after 31-12-1973.
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