OVERVIEW

Bharat's Depreciation Under Schedule II of the Companies Act, 2013 & Income Tax Act, 2025 is an authoritative professional guide authored by CA Kamal Garg and published by Bharat. This 7th Edition 2026 provides a comprehensive analysis of depreciation provisions under both corporate and income tax laws in India, making it an indispensable reference for finance professionals, tax practitioners, auditors, and corporate entities.

Designed with a practical approach, the book explains the computation of depreciation under the Companies Act, 2013 and the Income Tax Act, 2025, supported by numerous illustrations, examples, and practical scenarios. It bridges the gap between statutory accounting requirements and tax compliance, enabling readers to understand both legal frameworks with clarity.

Ideal for Chartered Accountants, Company Secretaries, Cost Accountants, tax consultants, auditors, corporate finance professionals, and advanced commerce students, this guide serves as a reliable reference for professional practice, statutory compliance, and academic learning in India. 

KEY FEATURES

✔ 7th Edition 2026 incorporating the latest legal provisions

✔ Authored by renowned taxation expert CA Kamal Garg

✔ Published by Bharat

✔ Covers Schedule II of the Companies Act, 2013

✔ Covers Income Tax Act, 2025 depreciation provisions

✔ Includes numerous practical illustrations and computation examples

✔ Explains accounting and tax depreciation with comparative analysis

✔ Suitable for CA, CS, CMA, auditors, tax professionals, and corporate practitioners

✔ Practical reference for statutory compliance and financial reporting

✔ Hardcover (Hardbound) Edition

WHAT THIS BOOK COVERS

Companies Act Coverage

• Schedule II of the Companies Act, 2013
• Useful Life of Assets
• Residual Value
• Depreciation Methods
• Component Accounting
• Transitional Provisions
• Fixed Asset Accounting
• Corporate Financial Reporting

Income Tax Act Coverage

• Depreciation under Income Tax Act, 2025
• Block of Assets Concept
• Written Down Value (WDV)
• Depreciation Rates
• Additional Depreciation
• Capital Expenditure
• Tax Computation
• Business Income Adjustments

Practical Topics

• Accounting Illustrations
• Numerical Examples
• Asset Classification
• Depreciation Calculations
• Tax Planning
• Audit Considerations
• Corporate Compliance
• Financial Statement Impact

Professional Applications

• Statutory Audit
• Tax Audit
• Corporate Accounting
• Financial Reporting
• Income Tax Compliance
• Corporate Tax Planning
• Accounting Standards
• Practical Case Studies

WHO SHOULD BUY THIS BOOK

• Chartered Accountants (CA)
• CA Final Students
• Company Secretaries (CS)
• Cost & Management Accountants (CMA)
• Tax Consultants
• Statutory Auditors
• Internal Auditors
• Corporate Finance Professionals
• Commerce Students
• Corporate Law & Tax Practitioners

WHY THIS BOOK IS VALUABLE

• Explains depreciation under both company law and tax law in a single volume.
• Includes practical illustrations for better understanding.
• Helps bridge accounting and taxation concepts.
• Useful for professional practice and statutory compliance.
• Simplifies complex depreciation calculations.
• Written by an experienced taxation expert.
• Updated with the latest legislative framework.
• Trusted publication from Bharat.

PRODUCT DETAILS

BENEFITS

✅ Master depreciation provisions under company law and tax law

✅ Improve practical accounting and taxation knowledge

✅ Simplify complex depreciation computations

✅ Ensure accurate statutory and tax compliance

✅ Strengthen professional expertise in financial reporting

✅ Useful for audit, taxation, and corporate finance practice

✅ Excellent reference for CA, CS, CMA, and finance professionals

CALL TO ACTION

Strengthen your expertise in depreciation accounting and taxation with Bharat's Depreciation Under Schedule II of the Companies Act, 2013 & Income Tax Act, 2025 (7th Edition 2026). Packed with practical illustrations and professional insights, this comprehensive guide is an essential resource for accountants, tax professionals, auditors, and finance practitioners. Order now from LawPustak and stay updated with the latest accounting and tax provisions.