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<h1>Tea Companies Exempt from Disclosing Green Leaf Tea Value in Profit & Loss Accounts Under Companies Act, 1956</h1> Companies engaged in the cultivation or processing of tea are exempted from disclosing certain information in their profit and loss accounts as per the Companies Act, 1956. Specifically, they are not required to disclose the value of green leaf tea produced and processed. However, they must report the quantity and particulars of the green leaf tea produced, processed, and the opening and closing stock. Additionally, if green leaf tea is purchased from outside sources, the value must be disclosed along with the quantity and particulars. This exemption is valid for three years from the publication date in the Official Gazette.