Depreciation under Schedule II of the Companies Act, 2013 & Income-tax Act, 2025 with Illustrations

Author CA. Kamal Garg Publisher Bharat Law House Pvt. Ltd. Edition 7th Edition Year 2026 Why Choose This Book? This comprehensive guide simplifies the law and practical computation of depreciation under both the Companies Act, 2013 and the Income-tax Act, 2025. Authored by CA. Kamal Garg, it explains Schedule II provisions through numerous illustrations, helping Chartered Accountants, auditors, finance professionals, company secretaries, tax consultants, and students accurately determine depreciation, maintain compliance, and prepare financial statements with confidence. About the Book Depreciation under Schedule II of the Companies Act, 2013 & Income-tax Act, 2025 with Illustrations provides an in-depth analysis of accounting and tax depreciation in a practical, easy-to-understand manner. The book covers useful life of assets, residual value, methods of depreciation, block of assets, additional depreciation, accounting treatment, tax implications, and reconciliation between Companies Act and Income-tax provisions. Supported by practical illustrations and examples, it is an indispensable reference for statutory audits, tax audits, financial reporting, corporate accounting, and professional practice. Related Subjects Depreciation Companies Act, 2013 Income-tax Act, 2025 Financial Reporting Corporate Accounting Website Hashtags #Depreciation #CompaniesAct2013 #IncomeTaxAct #CorporateAccounting #FinancialReporting #Taxation #Audit #CAKamalGarg #CharteredAccountant #FinanceProfessionals #BharatLawHouse #ProfessionalBooks #MandJServices #9788169449014 Shipping Note Books are securely packed to prevent damage during transit. Bulk, institutional, and corporate orders are welcome. Caveat Legalis All books supplied by M&J Services are sourced directly from publishers or their authorised distributors. Dispatch is subject to stock availability at the time of order. 100% Swadeshi Proudly supplied by M&J Services – The Eclectic Law Bookstore (Est. 1971), supporting India's legal and professional publishing ecosystem.