Depreciation under Schedule II Kamal Garg 7th Edition 2026 Depreciation under Schedule II Kamal Garg 7th Edition 2026 Description- I believe that the book would be extremely helpful for Chartered Accountants, Company Secretaries, Cost and Management Accountants as well as other professionals and stakeholders dealing directly or indirectly with depreciation under the Companies Act, 2013 and Income Tax Act, 2025. I would like to acknowledge my mentor Mr. Sanjay Kumar Goyanka, Chartered Accountant, my brother Mr. Vimal Garg, Advocate Jatinder Nagpal Ji, father figure to me and CA. Nimish Nagpal, my younger brother for their constant encouragement and motivation. Content – 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 About the Author – CA Kamal Garg [B. Com (H), FCA, DISA (ICAI)] is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi. He is also the member of Board of Studies (BOS) Study Material Research Group of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) of ICAI. He has also been acknowleged by BOS of ICAI for his efforts for reviewing Advanced Auditing Study Material for CA Final Course of ICAI. Besides being a regular guest speaker for IFRS and Management Development Programmes at IBC & PKG, Mumbai, ICAI, ICSI, Direct Taxes Regional Training Institute (North-West Region) for Income Tax Inspectors training programme, he is also an author of over dozens of book(s) including Guide to Tax Audit u/s 44AB Foreign Direct Investments in India IFRS Concepts and Applications Accounting Standards and IFRS Auditor Practice Manual Handbook on Company s Balance Sheet and Profit & Loss Account under Revised Schedule VI and XBRL Handbook on Internal Auditing Consolidated Financial Statements Interim Financial Reporting Understanding Goods and Service Tax (GST) Professional Approach to Advanced Auditing for CA (Final) studies and Systematic Approach to Auditing for CA (PCC) studies published by Bharat Law House Private Limited.
