Description Order ‘DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025,’ 7th edn., 2026 by CA Kamal Garg. This 660-page guide, published by Bharat Publishers, offers a detailed analysis of depreciation under both the Companies Act and Income Tax Act. Available now with a flat 25% discount for a limited period and free shipping. Secure your copy today using ISBN 978-93-4777-959-9 for expert insights on depreciation compliance. Chapter Number Description Page Number 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 224 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 Appendix 1 Schedule II of Companies Act, 2013 versus Schedule XIV of Companies Act, 1956 567 Appendix 2 Depreciation provisions and Tables under the Income Tax Act, 2025 586