Depreciation under Schedule II of the Companies Act, 2013 & Income-tax Act, 2025 with Illustrations
Author
CA. Kamal Garg
Publisher
Bharat Law House Pvt. Ltd.
Edition
7th Edition
Year
2026
Why Choose This Book?
This comprehensive guide simplifies the law and practical computation of depreciation under both the Companies Act, 2013 and the Income-tax Act, 2025. Authored by CA. Kamal Garg, it explains Schedule II provisions through numerous illustrations, helping Chartered Accountants, auditors, finance professionals, company secretaries, tax consultants, and students accurately determine depreciation, maintain compliance, and prepare financial statements with confidence.
About the Book
Depreciation under Schedule II of the Companies Act, 2013 & Income-tax Act, 2025 with Illustrations provides an in-depth analysis of accounting and tax depreciation in a practical, easy-to-understand manner. The book covers useful life of assets, residual value, methods of depreciation, block of assets, additional depreciation, accounting treatment, tax implications, and reconciliation between Companies Act and Income-tax provisions. Supported by practical illustrations and examples, it is an indispensable reference for statutory audits, tax audits, financial reporting, corporate accounting, and professional practice.
Related Subjects
- Depreciation
- Companies Act, 2013
- Income-tax Act, 2025
- Financial Reporting
- Corporate Accounting
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