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    <title>Requirements as per Notification GSR No. 494(E), dated 30-10-1973 amending Schedule VI Whether to be enforced strictly only in respect of financial years ending on or after 31-12-1973</title>
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    <description>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.</description>
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