Bharat Depreciation under Schedule II of Companies Act, 2013 & Income Tax Act, 2025 By CA. Kamal Garg 7th Edition June 202

Depreciation under Schedule II Kamal Garg 7th Edition 2026

Depreciation under Schedule II Kamal Garg 7th Edition 2026

Description-

I believe that the book would be extremely helpful for Chartered Accountants, Company Secretaries, Cost and Management Accountants as well as other professionals and stakeholders dealing directly or indirectly with depreciation under the Companies Act, 2013 and Income Tax Act, 2025. I would like to acknowledge my mentor Mr. Sanjay Kumar Goyanka, Chartered Accountant, my brother Mr. Vimal Garg, Advocate Jatinder Nagpal Ji, father figure to me and CA. Nimish Nagpal, my younger brother for their constant encouragement and motivation.

Content –

Chapter 1       Depreciation under Companies Act, 2013

Chapter 2       AS-6 (Revised): Depreciation Accounting

Chapter 3       AS-10: Accounting for Fixed Assets

Chapter 4       AS-10: Property, Plant and Equipment

Chapter 5       Indian Accounting Standards (Ind AS 16): Property, Plant and Equipment

Chapter 6       AS-19: Leases

Chapter 7       Ind AS 116 (IFRS 16): Leases

Chapter 8       AS-26: Intangible Assets

Chapter 9       Indian Accounting Standards (Ind AS) 38: Intangible Assets

Chapter 10     AS–28: Impairment of Assets

Chapter 11     Indian Accounting Standards (Ind AS 36): Impairment of Assets

Chapter 12     Practical Illustrations on Depreciation as per AS 10 (Revised)

Chapter 13     Cost Accounting Standards on Depreciation and Amortisation

Chapter 14     Depreciation Requirements under Competition Act

Chapter 15     Depreciation under the Income-Tax Act, 2025

Chapter 16     Unabsorbed Depreciation under the Income Tax Act, 2025

Chapter 17     CBDT Clarifications on Depreciation under Income Tax Act, 1961

Appendix 1    Schedule II of Companies Act, 2013 versus Schedule XIV of Companies Act, 1956

Appendix 2    Depreciation provisions and Tables under the Income Tax Act, 2025

About the Author –

CA Kamal Garg [B. Com (H), FCA, DISA (ICAI)] is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi. He is also the member of Board of Studies (BOS) Study Material Research Group of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) of ICAI. He has also been acknowleged by BOS of ICAI for his efforts for reviewing Advanced Auditing Study Material for CA Final Course of ICAI. Besides being a regular guest speaker for IFRS and Management Development Programmes at IBC & PKG, Mumbai, ICAI, ICSI, Direct Taxes Regional Training Institute (North-West Region) for Income Tax Inspectors training programme, he is also an author of over dozens of book(s) including Guide to Tax Audit u/s 44AB Foreign Direct Investments in India IFRS Concepts and Applications Accounting Standards and IFRS Auditor Practice Manual Handbook on Company s Balance Sheet and Profit & Loss Account under Revised Schedule VI and XBRL Handbook on Internal Auditing Consolidated Financial Statements Interim Financial Reporting Understanding Goods and Service Tax (GST) Professional Approach to Advanced Auditing for CA (Final) studies and Systematic Approach to Auditing for CA (PCC) studies published by Bharat Law House Private Limited.