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Overview

DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025 by CA. Kamal Garg is a Practice book on Income Tax on Conferenza, priced at ₹1,345 (10% off MRP ₹1,495). Published by Bharat Law House. Order online with fast delivery across India.

Price
₹1,345 · 10% off
Course
Practice
Subject
Income Tax
Edition
7th, 2026
Pages
660
DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025

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

by CA. Kamal Garg

Bharat Law House

₹1,345₹1,49510% off
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Book Specifications

  • Edition7th, 2026
Edition
7th, 2026
Pages
660
Course
CA Practice
Chapters
17 + 2 appendices

About this book

Deep dive into depreciation under Companies Act 2013 and Income Tax Act 2025. Covers accounting standards (AS, Ind AS, IFRS), cost accounting, and tax treatment. For CA Practice students and professionals handling fixed asset accounting and tax compliance.

At a glance

Edition7th, 2026
Pages660
CourseCA Practice
Chapters17 + 2 appendices

What's inside

  • Depreciation under Companies Act, 2013 and Income Tax Act, 2025
  • Accounting standards: AS-6, AS-10, AS-19, AS-26, AS-28 (Revised) and equivalent Ind AS standards
  • IFRS 16 comparison and practical illustrations on fixed asset depreciation
  • Cost accounting standards, Competition Act requirements, and CBDT clarifications
  • Schedule II of Companies Act, 2013 versus Schedule XIV of Companies Act, 1956
  • Depreciation tables and provisions under Income Tax Act, 2025

Who should buy this

  • CA Practice students preparing for audit and tax compliance papers
  • Professionals handling fixed asset accounting and depreciation calculations
  • Those needing clarity on Companies Act vs Income Tax Act treatment
Publisher's description

Edition: 7th edn., 2026

ISBN: 978-81-69449-01-4

Pages: 660

Author: CA. Kamal Garg

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

Frequently asked questions

What is DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025?+

Deep dive into depreciation under Companies Act 2013 and Income Tax Act 2025. Covers accounting standards (AS, Ind AS, IFRS), cost accounting, and tax treatment. For CA Practice students and professionals handling fixed asset accounting and tax compliance. At a glance Edition 7th

Who is the author of DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025?+

CA. Kamal Garg (Bharat Law House).

How much does DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025 cost?+

DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025 is available for ₹1345 (MRP ₹1495) on Conferenza, with fast delivery.

Which exam is DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025 for?+

Practice — Income Tax.

Which edition of DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025 is this, and is it the latest?+

This listing is the 7th, 2026. Editions are revised for the latest syllabus and amendments — the current edition and its full details are shown on this page.

Is DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025 good for self-study of Income Tax?+

DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025 is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.

Which is the best book for Income Tax?+

There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025 by CA. Kamal Garg is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.

Is DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025 available as a free PDF download?+

DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025 is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.