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Depreciation under Schedule II of Companies Act, 2013 & Income Tax Act, 1961
Depreciation under Schedule II of Companies Act, 2013 & Income Tax Act, 1961

DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 1961

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Book Details
Title DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 1961
ISBN 978-81-1956-532-0
Edition 6th edn., 2024
Pages 592
Authors CA. KAMAL GARG
Publisher Bharat Publishers
(Flat 27% Discount for a limited period + Free Shipping)
HSN/SAC Code49011010
SKU: TG-BPG-DUSOCAITACT Categories: , , , ,
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Description

Order ‘DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 1961,’ 6th edition (2024) by CA Kamal Garg. This 592-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 27% discount for a limited period and free shipping. Secure your copy today using ISBN 978-81-1956-532-0 for expert insights on depreciation compliance.

Chapter Number Description Page Number
Bharat? 5
Preface to the Sixth Edition 7
Detailed Contents 11
Chapter 1 Depreciation under Companies Act, 2013 1
Chapter 2 AS-6 (Revised): Depreciation Accounting 33
Chapter 3 AS-10: Accounting for Fixed Assets 45
Chapter 4 AS-10: Property, Plant and Equipment 64
Chapter 5 Indian Accounting Standards (Ind AS 16): Property, Plant and Equipment 83
Chapter 6 AS-19: Leases 111
Chapter 7 Ind AS 116 (IFRS 16): Leases 135
Chapter 8 AS-26: Intangible Assets 208
Chapter 9 Indian Accounting Standards (Ind AS) 38: Intangible Assets 247
Chapter 10 AS-28: Impairment of Assets 280
Chapter 11 Indian Accounting Standards (Ind AS 36): Impairment of Assets 320
Chapter 12 Practical Illustrations on Depreciation including Transitional Provisions as per Pre-Revised AS 6 and AS 10 359
Chapter 13 Practical Illustrations on Depreciation as per AS 10 (Revised) 394
Chapter 14 Cost Accounting Standards on Depreciation and Amortisation 405
Chapter 15 Case Laws on Depreciation 411
Chapter 16 Depreciation Requirements under Competition Act 416
Chapter 17 Depreciation under Income Tax Act, 1961 and Reporting under Clause 18 of Form 3CD 422
Chapter 18 Unabsorbed Depreciation under the Income Tax Act, 1961 507
Chapter 19 CBDT Clarifications on Depreciation under Income Tax Act, 1961 525
Appendix 1 Schedule II of Companies Act, 2013 versus Schedule XIV of Companies Act, 1956 531
Appendix 2 Dividends — Declaration of — Computation of Depreciation under Straight Line Method as Contemplated In Clause (b) of Sub-Section (2) — Certain Queries Answered 550
Appendix 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 India 552
Appendix 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 Statements 564
Appendix 5 Depreciation [Rule 5] 565

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Bharat

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