DEPRECIATION under Schedule II of Companies Act, 2013 and Income Tax Act, 2025 by CA Kamal Garg – 7th Edtion 2026

Description

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