Implementing SAP Standard Notes

Dear All,

I want to know the effects of implementing the SAP Standard Notes. For eg., I want to implement Note No. 1829618-PY - IN Union Budget Changes for Year 2013. So, here I want to know the implications that will be involved by implementing the note. To be more specific, I want to know what will happen if i do not implement the notes, and just follow the manual steps of configuration as mentioned in the note. Also, what the user can achieve and what he can not achieve by implementing the note. The reason for the same is that the Patch Level required for implementing this note is quite low in my current client, and the client does not want to update the patch level.

Thanks and Regards,

Bhagyashree