Disclosure exemption for tea cultivation and processing companies limits Schedule VI reporting but requires inventory and purchase disclosures. The Central Government exempts companies engaged in cultivation or processing of tea from disclosing certain Schedule VI particulars in the profit and loss account, provided they disclose the quantity and other particulars (excluding value) of green leaf tea produced and processed with opening and closing stocks, and, where green leaf tea is purchased, additionally disclose the value, quantity and particulars and opening and closing stocks of such purchases.