Proposed dividend as per revised schedule vi

As last time in advanced auditing paper of final question about the provisioning of proposed dividend came and the answer in sugg. answer says "no need of provision as per revised schedule VI and also as per as 4 because proposed dividend is previously required to be provided as per previous schedule but now there is no such statutory requirement so no need of further provisioning and just note in notes is enough"
 

but as per guidance note on revised schedule VI applicable for the FIRST TIME FOR MAY 13 says " till the amendment takes affect to as 4 companies are required to follow provisioning ...."

it is conflicting ... which is true ....?

if anybody have clear information plz post it it will be useful for so many !