DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025

by CA Kamal Garg

Bharat?	5
Preface to the Seventh Edition	7
Detailed Contents	11
Chapter 1 Depreciation under Companies Act, 2013	1
Chapter 2 AS-6 (Revised): Depreciation Accounting	40
Chapter 3 AS-10: Accounting for Fixed Assets	52
Chapter 4 AS-10: Property, Plant and Equipment	71
Chapter 5 Indian Accounting Standards (Ind AS 16): Property,Plant and Equipment	90
Chapter 6 AS-19: Leases	137
Chapter 7 Ind AS 116 (IFRS 16): Leases	161
Chapter 8 AS-26: Intangible Assets	234
Chapter 9 Indian Accounting Standards (Ind AS) 38:Intangible Assets	273
Chapter 10 AS-28: Impairment of Assets	309
Chapter 11 Indian Accounting Standards (Ind AS 36):Impairment of Assets	349
Chapter 12 Practical Illustrations on Depreciation as per AS 10 (Revised)	393
Chapter 13 Cost Accounting Standards on Depreciation and Amortisation	404
Chapter 14 Depreciation Requirements under Competition Act	410
Chapter 15 Depreciation under the Income-Tax Act, 2025	417
Chapter 16 Unabsorbed Depreciation under the Income Tax Act, 2025	538
Chapter 17 CBDT Clarifications on Depreciation under Income Tax Act, 1961	561