Exemption for tea companies from certain disclosures, subject to quantity, stock and purchase value reporting requirements. The Central Government exempts companies engaged in cultivation or processing of tea from specified Schedule VI disclosures in the profit and loss account, subject to conditions: disclose quantity and other particulars (excluding value) of green leaf tea produced and processed with opening and closing stock; where green leaf tea is purchased, also disclose the value of purchases in addition to quantity, particulars and opening and closing stock. The exemption is effective for a limited statutory period from Gazette publication.