Bharat's DEPRECIATION (under Schedule II of Companies Act, 2013 & Income Tax Act, 2025) - Book By CA Kamal Garg

Edition : 7th (2026)

Contents : 

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