BHARAT DEPRECIATION UNDER SCHEDULE II OF COMPANIES ACT, 2013 & INCOME TAX ACT, 1961 BY CA. KAMAL GARG 7TH EDITION 2026

DescriptionBHARAT DEPRECIATION UNDER SCHEDULE II OF COMPANIES ACT, 2013 & INCOME TAX ACT, 1961 BY CA. KAMAL GARG 7TH EDITION 2026DescriptionChapter 1       Depreciation under Companies Act, 2013Chapter 2       AS-6 (Revised): Depreciation AccountingChapter 3       AS-10: Accounting for Fixed AssetsChapter 4       AS-10: Property, Plant and EquipmentChapter 5       Indian Accounting Standards (Ind AS 16): Property, Plant and EquipmentChapter 6       AS-19: LeasesChapter 7       Ind AS 116 (IFRS 16): LeasesChapter 8       AS-26: Intangible AssetsChapter 9       Indian Accounting Standards (Ind AS) 38: Intangible AssetsChapter 10     AS-28: Impairment of AssetsChapter 11     Indian Accounting Standards (Ind AS 36): Impairment of AssetsChapter 12     Practical Illustrations on Depreciation including Transitional Provisions as per Pre-Revised AS 6 and AS 10Chapter 13     Practical Illustrations on Depreciation as per AS 10 (Revised)Chapter 14     Cost Accounting Standards on Depreciation and AmortisationChapter 15     Case Laws on DepreciationChapter 16     Depreciation Requirements under Competition ActChapter 17     Depreciation under Income Tax Act, 1961 and Reporting under Clause 18 of Form 3CDChapter 18     Unabsorbed Depreciation under the Income Tax Act, 1961Chapter 19     CBDT Clarifications on Depreciation under Income Tax Act, 1961Appendix 1    Schedule II of Companies Act, 2013 versus Schedule XIV of Companies Act, 1956Appendix 2    Dividends — Declaration of — Computation of Depreciation under Straight Line Method as Contemplated In Clause (b) of Sub-Section (2) — Certain Queries AnsweredAppendix 3    Dividends — Declaration of — Accounting Standard (AS) 6 on Depreciation Accounting based on General Principles of Accounting issued by the Council of the Institute of Chartered Accountants of IndiaAppendix 4    Commencement of Provisions of the Companies Act, 2013 with regard to Maintenance of Books of Accounts and Preparations/Adoption/Filing of Financial Statements, Auditors Report, Board’s Report and Attachments to such StatementsAppendix 5    Depreciation [Rule 5]