Depreciation | Under Schedule II of Companies Act, 2013 & Income Tax Act, 2025 | With Illustrations

Depreciation under Schedule II of Companies Act, 2013 & Income Tax Act, 2025 by CA Kamal Garg is a comprehensive professional guide covering accounting, taxation, and regulatory aspects of depreciation. The book explains depreciation under the Companies Act, Income Tax Act, Accounting Standards (AS), Indian Accounting Standards (Ind AS), impairment of assets, leases, intangible assets, amortisation, and related compliance requirements. Supported with practical illustrations, comparative analyses, and statutory provisions, the book serves as a valuable resource for professionals dealing with financial reporting, taxation, auditing, corporate compliance, and asset accounting.