{"product_id":"bharat-depreciation-companies-act-income-tax-act-7th-edition-2026","title":"Bharat's Depreciation Under Companies Act \u0026 Income Tax Act 7th Edition 2026","description":"\u003ch1 data-section-id=\"2k31by\" data-start=\"462\" data-end=\"475\" class=\"PDq2pG_selectionAnchorContainer\"\u003eOVERVIEW\u003cspan aria-hidden=\"true\" class=\"PDq2pG_selectionAnchor\"\u003e\u003c\/span\u003e\n\u003c\/h1\u003e\n\u003cp data-start=\"477\" data-end=\"923\"\u003e\u003cstrong data-start=\"477\" data-end=\"570\"\u003eBharat's Depreciation Under Schedule II of the Companies Act, 2013 \u0026amp; Income Tax Act, 2025\u003c\/strong\u003e is an authoritative professional guide authored by \u003cstrong data-start=\"622\" data-end=\"639\"\u003eCA Kamal Garg\u003c\/strong\u003e and published by \u003cstrong data-start=\"657\" data-end=\"667\"\u003eBharat\u003c\/strong\u003e. This \u003cstrong data-start=\"674\" data-end=\"694\"\u003e7th Edition 2026\u003c\/strong\u003e 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.\u003c\/p\u003e\n\u003cp data-start=\"925\" data-end=\"1298\"\u003eDesigned with a practical approach, the book explains the computation of depreciation under the \u003cstrong data-start=\"1021\" data-end=\"1044\"\u003eCompanies Act, 2013\u003c\/strong\u003e and the \u003cstrong data-start=\"1053\" data-end=\"1077\"\u003eIncome Tax Act, 2025\u003c\/strong\u003e, 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.\u003c\/p\u003e\n\u003cp data-start=\"1300\" data-end=\"1624\"\u003eIdeal 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. \u003c\/p\u003e\n\u003chr data-start=\"1626\" data-end=\"1629\"\u003e\n\u003ch1 data-section-id=\"7r1bim\" data-start=\"1631\" data-end=\"1648\"\u003eKEY FEATURES\u003c\/h1\u003e\n\u003cp data-start=\"1650\" data-end=\"1714\"\u003e✔ \u003cstrong data-start=\"1652\" data-end=\"1672\"\u003e7th Edition 2026\u003c\/strong\u003e incorporating the latest legal provisions\u003c\/p\u003e\n\u003cp data-start=\"1716\" data-end=\"1772\"\u003e✔ Authored by renowned taxation expert \u003cstrong data-start=\"1755\" data-end=\"1772\"\u003eCA Kamal Garg\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1774\" data-end=\"1799\"\u003e✔ Published by \u003cstrong data-start=\"1789\" data-end=\"1799\"\u003eBharat\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1801\" data-end=\"1852\"\u003e✔ Covers \u003cstrong data-start=\"1810\" data-end=\"1852\"\u003eSchedule II of the Companies Act, 2013\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp data-start=\"1854\" data-end=\"1911\"\u003e✔ Covers \u003cstrong data-start=\"1863\" data-end=\"1887\"\u003eIncome Tax Act, 2025\u003c\/strong\u003e depreciation provisions\u003c\/p\u003e\n\u003cp data-start=\"1913\" data-end=\"1981\"\u003e✔ Includes numerous practical illustrations and computation examples\u003c\/p\u003e\n\u003cp data-start=\"1983\" data-end=\"2051\"\u003e✔ Explains accounting and tax depreciation with comparative analysis\u003c\/p\u003e\n\u003cp data-start=\"2053\" data-end=\"2137\"\u003e✔ Suitable for CA, CS, CMA, auditors, tax professionals, and corporate practitioners\u003c\/p\u003e\n\u003cp data-start=\"2139\" data-end=\"2209\"\u003e✔ Practical reference for statutory compliance and financial reporting\u003c\/p\u003e\n\u003cp data-start=\"2211\" data-end=\"2246\"\u003e✔ \u003cstrong data-start=\"2213\" data-end=\"2246\"\u003eHardcover (Hardbound) Edition\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"2248\" data-end=\"2251\"\u003e\n\u003ch1 data-section-id=\"3mcwec\" data-start=\"2253\" data-end=\"2279\"\u003eWHAT THIS BOOK COVERS\u003c\/h1\u003e\n\u003ch3 data-section-id=\"1h6zdq7\" data-start=\"2281\" data-end=\"2307\"\u003eCompanies Act Coverage\u003c\/h3\u003e\n\u003cul data-start=\"2309\" data-end=\"2519\"\u003e\n\u003cli data-section-id=\"1o64x9i\" data-start=\"2309\" data-end=\"2349\"\u003eSchedule II of the Companies Act, 2013\u003c\/li\u003e\n\u003cli data-section-id=\"7xam8o\" data-start=\"2350\" data-end=\"2373\"\u003eUseful Life of Assets\u003c\/li\u003e\n\u003cli data-section-id=\"tppmgi\" data-start=\"2374\" data-end=\"2390\"\u003eResidual Value\u003c\/li\u003e\n\u003cli data-section-id=\"4v42ut\" data-start=\"2391\" data-end=\"2413\"\u003eDepreciation Methods\u003c\/li\u003e\n\u003cli data-section-id=\"nzteme\" data-start=\"2414\" data-end=\"2436\"\u003eComponent Accounting\u003c\/li\u003e\n\u003cli data-section-id=\"16xmc4w\" data-start=\"2437\" data-end=\"2462\"\u003eTransitional Provisions\u003c\/li\u003e\n\u003cli data-section-id=\"rok67j\" data-start=\"2463\" data-end=\"2487\"\u003eFixed Asset Accounting\u003c\/li\u003e\n\u003cli data-section-id=\"5lc6mk\" data-start=\"2488\" data-end=\"2519\"\u003eCorporate Financial Reporting\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"k3a7f4\" data-start=\"2521\" data-end=\"2548\"\u003eIncome Tax Act Coverage\u003c\/h3\u003e\n\u003cul data-start=\"2550\" data-end=\"2761\"\u003e\n\u003cli data-section-id=\"db7v28\" data-start=\"2550\" data-end=\"2591\"\u003eDepreciation under Income Tax Act, 2025\u003c\/li\u003e\n\u003cli data-section-id=\"cxaj4b\" data-start=\"2592\" data-end=\"2617\"\u003eBlock of Assets Concept\u003c\/li\u003e\n\u003cli data-section-id=\"xquxv6\" data-start=\"2618\" data-end=\"2644\"\u003eWritten Down Value (WDV)\u003c\/li\u003e\n\u003cli data-section-id=\"zz8ft4\" data-start=\"2645\" data-end=\"2665\"\u003eDepreciation Rates\u003c\/li\u003e\n\u003cli data-section-id=\"14fubvk\" data-start=\"2666\" data-end=\"2691\"\u003eAdditional Depreciation\u003c\/li\u003e\n\u003cli data-section-id=\"1p3geon\" data-start=\"2692\" data-end=\"2713\"\u003eCapital Expenditure\u003c\/li\u003e\n\u003cli data-section-id=\"1i5wvxk\" data-start=\"2714\" data-end=\"2731\"\u003eTax Computation\u003c\/li\u003e\n\u003cli data-section-id=\"1pmq9\" data-start=\"2732\" data-end=\"2761\"\u003eBusiness Income Adjustments\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"187a73b\" data-start=\"2763\" data-end=\"2783\"\u003ePractical Topics\u003c\/h3\u003e\n\u003cul data-start=\"2785\" data-end=\"2973\"\u003e\n\u003cli data-section-id=\"1knpab2\" data-start=\"2785\" data-end=\"2811\"\u003eAccounting Illustrations\u003c\/li\u003e\n\u003cli data-section-id=\"1y8m5ed\" data-start=\"2812\" data-end=\"2832\"\u003eNumerical Examples\u003c\/li\u003e\n\u003cli data-section-id=\"fbrphq\" data-start=\"2833\" data-end=\"2855\"\u003eAsset Classification\u003c\/li\u003e\n\u003cli data-section-id=\"cntk5f\" data-start=\"2856\" data-end=\"2883\"\u003eDepreciation Calculations\u003c\/li\u003e\n\u003cli data-section-id=\"rfi060\" data-start=\"2884\" data-end=\"2898\"\u003eTax Planning\u003c\/li\u003e\n\u003cli data-section-id=\"tlneow\" data-start=\"2899\" data-end=\"2921\"\u003eAudit Considerations\u003c\/li\u003e\n\u003cli data-section-id=\"1mrutti\" data-start=\"2922\" data-end=\"2944\"\u003eCorporate Compliance\u003c\/li\u003e\n\u003cli data-section-id=\"1nf70bq\" data-start=\"2945\" data-end=\"2973\"\u003eFinancial Statement Impact\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"1axvaas\" data-start=\"2975\" data-end=\"3004\"\u003eProfessional Applications\u003c\/h3\u003e\n\u003cul data-start=\"3006\" data-end=\"3177\"\u003e\n\u003cli data-section-id=\"938gcy\" data-start=\"3006\" data-end=\"3023\"\u003eStatutory Audit\u003c\/li\u003e\n\u003cli data-section-id=\"1wca0bs\" data-start=\"3024\" data-end=\"3035\"\u003eTax Audit\u003c\/li\u003e\n\u003cli data-section-id=\"1cc2bd6\" data-start=\"3036\" data-end=\"3058\"\u003eCorporate Accounting\u003c\/li\u003e\n\u003cli data-section-id=\"10w343z\" data-start=\"3059\" data-end=\"3080\"\u003eFinancial Reporting\u003c\/li\u003e\n\u003cli data-section-id=\"uw5pyz\" data-start=\"3081\" data-end=\"3104\"\u003eIncome Tax Compliance\u003c\/li\u003e\n\u003cli data-section-id=\"6wcnuj\" data-start=\"3105\" data-end=\"3129\"\u003eCorporate Tax Planning\u003c\/li\u003e\n\u003cli data-section-id=\"166q3a9\" data-start=\"3130\" data-end=\"3152\"\u003eAccounting Standards\u003c\/li\u003e\n\u003cli data-section-id=\"zm4iau\" data-start=\"3153\" data-end=\"3177\"\u003ePractical Case Studies\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3179\" data-end=\"3182\"\u003e\n\u003ch1 data-section-id=\"1607mqw\" data-start=\"3184\" data-end=\"3213\"\u003eWHO SHOULD BUY THIS BOOK\u003c\/h1\u003e\n\u003cul data-start=\"3215\" data-end=\"3477\"\u003e\n\u003cli data-section-id=\"qzj4ns\" data-start=\"3215\" data-end=\"3243\"\u003eChartered Accountants (CA)\u003c\/li\u003e\n\u003cli data-section-id=\"25ufz0\" data-start=\"3244\" data-end=\"3263\"\u003eCA Final Students\u003c\/li\u003e\n\u003cli data-section-id=\"1gbfz9g\" data-start=\"3264\" data-end=\"3290\"\u003eCompany Secretaries (CS)\u003c\/li\u003e\n\u003cli data-section-id=\"1weolkh\" data-start=\"3291\" data-end=\"3328\"\u003eCost \u0026amp; Management Accountants (CMA)\u003c\/li\u003e\n\u003cli data-section-id=\"1byno41\" data-start=\"3329\" data-end=\"3346\"\u003eTax Consultants\u003c\/li\u003e\n\u003cli data-section-id=\"1q2t7b0\" data-start=\"3347\" data-end=\"3367\"\u003eStatutory Auditors\u003c\/li\u003e\n\u003cli data-section-id=\"1wt7tzg\" data-start=\"3368\" data-end=\"3387\"\u003eInternal Auditors\u003c\/li\u003e\n\u003cli data-section-id=\"m03vcr\" data-start=\"3388\" data-end=\"3421\"\u003eCorporate Finance Professionals\u003c\/li\u003e\n\u003cli data-section-id=\"17obvv3\" data-start=\"3422\" data-end=\"3441\"\u003eCommerce Students\u003c\/li\u003e\n\u003cli data-section-id=\"1d55f33\" data-start=\"3442\" data-end=\"3477\"\u003eCorporate Law \u0026amp; Tax Practitioners\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3479\" data-end=\"3482\"\u003e\n\u003ch1 data-section-id=\"1kosu3q\" data-start=\"3484\" data-end=\"3514\"\u003eWHY THIS BOOK IS VALUABLE\u003c\/h1\u003e\n\u003cul data-start=\"3516\" data-end=\"3942\"\u003e\n\u003cli data-section-id=\"xzosnj\" data-start=\"3516\" data-end=\"3594\"\u003eExplains depreciation under both company law and tax law in a single volume.\u003c\/li\u003e\n\u003cli data-section-id=\"qscjg2\" data-start=\"3595\" data-end=\"3655\"\u003eIncludes practical illustrations for better understanding.\u003c\/li\u003e\n\u003cli data-section-id=\"1elr2mq\" data-start=\"3656\" data-end=\"3704\"\u003eHelps bridge accounting and taxation concepts.\u003c\/li\u003e\n\u003cli data-section-id=\"13cv7zk\" data-start=\"3705\" data-end=\"3765\"\u003eUseful for professional practice and statutory compliance.\u003c\/li\u003e\n\u003cli data-section-id=\"1uczxg6\" data-start=\"3766\" data-end=\"3813\"\u003eSimplifies complex depreciation calculations.\u003c\/li\u003e\n\u003cli data-section-id=\"d6s94h\" data-start=\"3814\" data-end=\"3858\"\u003eWritten by an experienced taxation expert.\u003c\/li\u003e\n\u003cli data-section-id=\"13x77c\" data-start=\"3859\" data-end=\"3907\"\u003eUpdated with the latest legislative framework.\u003c\/li\u003e\n\u003cli data-section-id=\"191whlh\" data-start=\"3908\" data-end=\"3942\"\u003eTrusted publication from Bharat.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3944\" data-end=\"3947\"\u003e\n\u003ch1 data-section-id=\"1ngixeo\" data-start=\"3949\" data-end=\"3970\"\u003ePRODUCT DETAILS\u003c\/h1\u003e\n\u003cdiv class=\"TyagGW_tableContainer\"\u003e\n\u003cdiv class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\"\u003e\n\u003ctable data-start=\"3972\" data-end=\"4425\" class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%;\"\u003e\n\u003cthead data-start=\"3972\" data-end=\"3995\"\u003e\n\u003ctr data-start=\"3972\" data-end=\"3995\"\u003e\n\u003cth data-start=\"3972\" data-end=\"3984\" data-col-size=\"sm\" class=\"last:pe-10\" style=\"width: 17.5978%;\"\u003eAttribute\u003c\/th\u003e\n\u003cth data-start=\"3984\" data-end=\"3995\" data-col-size=\"md\" class=\"last:pe-10\" style=\"width: 82.0386%;\"\u003eDetails\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody data-start=\"4022\" data-end=\"4425\"\u003e\n\u003ctr data-start=\"4022\" data-end=\"4123\"\u003e\n\u003ctd data-start=\"4022\" data-end=\"4030\" data-col-size=\"sm\" style=\"width: 17.5978%;\"\u003eTitle\u003c\/td\u003e\n\u003ctd data-start=\"4030\" data-end=\"4123\" data-col-size=\"md\" style=\"width: 82.0386%;\"\u003eBharat's Depreciation Under Schedule II of the Companies Act, 2013 \u0026amp; Income Tax Act, 2025\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4124\" data-end=\"4150\"\u003e\n\u003ctd data-start=\"4124\" data-end=\"4133\" data-col-size=\"sm\" style=\"width: 17.5978%;\"\u003eAuthor\u003c\/td\u003e\n\u003ctd data-start=\"4133\" data-end=\"4150\" data-col-size=\"md\" style=\"width: 82.0386%;\"\u003eCA Kamal Garg\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4151\" data-end=\"4173\"\u003e\n\u003ctd data-start=\"4151\" data-end=\"4163\" data-col-size=\"sm\" style=\"width: 17.5978%;\"\u003ePublisher\u003c\/td\u003e\n\u003ctd data-start=\"4163\" data-end=\"4173\" data-col-size=\"md\" style=\"width: 82.0386%;\"\u003eBharat\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4174\" data-end=\"4196\"\u003e\n\u003ctd data-start=\"4174\" data-end=\"4185\" data-col-size=\"sm\" style=\"width: 17.5978%;\"\u003eLanguage\u003c\/td\u003e\n\u003ctd data-start=\"4185\" data-end=\"4196\" data-col-size=\"md\" style=\"width: 82.0386%;\"\u003eEnglish\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4197\" data-end=\"4227\"\u003e\n\u003ctd data-start=\"4197\" data-end=\"4207\" data-col-size=\"sm\" style=\"width: 17.5978%;\"\u003eEdition\u003c\/td\u003e\n\u003ctd data-start=\"4207\" data-end=\"4227\" data-col-size=\"md\" style=\"width: 82.0386%;\"\u003e7th Edition 2026\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4228\" data-end=\"4262\"\u003e\n\u003ctd data-start=\"4228\" data-end=\"4237\" data-col-size=\"sm\" style=\"width: 17.5978%;\"\u003eFormat\u003c\/td\u003e\n\u003ctd data-start=\"4237\" data-end=\"4262\" data-col-size=\"md\" style=\"width: 82.0386%;\"\u003ePaperback\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4263\" data-end=\"4298\"\u003e\n\u003ctd data-start=\"4263\" data-end=\"4273\" data-col-size=\"sm\" style=\"width: 17.5978%;\"\u003eSubject\u003c\/td\u003e\n\u003ctd data-start=\"4273\" data-end=\"4298\" data-col-size=\"md\" style=\"width: 82.0386%;\"\u003eAccounting \u0026amp; Taxation\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4299\" data-end=\"4356\"\u003e\n\u003ctd data-start=\"4299\" data-end=\"4310\" data-col-size=\"sm\" style=\"width: 17.5978%;\"\u003eCoverage\u003c\/td\u003e\n\u003ctd data-start=\"4310\" data-end=\"4356\" data-col-size=\"md\" style=\"width: 82.0386%;\"\u003eCompanies Act, 2013 \u0026amp; Income Tax Act, 2025\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4357\" data-end=\"4425\"\u003e\n\u003ctd data-start=\"4357\" data-end=\"4375\" data-col-size=\"sm\" style=\"width: 17.5978%;\"\u003eSpecial Feature\u003c\/td\u003e\n\u003ctd data-start=\"4375\" data-end=\"4425\" data-col-size=\"md\" style=\"width: 82.0386%;\"\u003ePractical Illustrations \u0026amp; Computation Examples\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003chr data-start=\"4427\" data-end=\"4430\"\u003e\n\u003ch1 data-section-id=\"102eibw\" data-start=\"4432\" data-end=\"4446\"\u003eBENEFITS\u003c\/h1\u003e\n\u003cp data-start=\"4448\" data-end=\"4510\"\u003e✅ Master depreciation provisions under company law and tax law\u003c\/p\u003e\n\u003cp data-start=\"4512\" data-end=\"4565\"\u003e✅ Improve practical accounting and taxation knowledge\u003c\/p\u003e\n\u003cp data-start=\"4567\" data-end=\"4611\"\u003e✅ Simplify complex depreciation computations\u003c\/p\u003e\n\u003cp data-start=\"4613\" data-end=\"4659\"\u003e✅ Ensure accurate statutory and tax compliance\u003c\/p\u003e\n\u003cp data-start=\"4661\" data-end=\"4719\"\u003e✅ Strengthen professional expertise in financial reporting\u003c\/p\u003e\n\u003cp data-start=\"4721\" data-end=\"4781\"\u003e✅ Useful for audit, taxation, and corporate finance practice\u003c\/p\u003e\n\u003cp data-start=\"4783\" data-end=\"4847\"\u003e✅ Excellent reference for CA, CS, CMA, and finance professionals\u003c\/p\u003e\n\u003chr data-start=\"4849\" data-end=\"4852\"\u003e\n\u003ch1 data-section-id=\"7tfcgc\" data-start=\"4854\" data-end=\"4874\"\u003eCALL TO ACTION\u003c\/h1\u003e\n\u003cp data-start=\"4876\" data-end=\"5335\"\u003e\u003cstrong data-start=\"4876\" data-end=\"5335\"\u003eStrengthen your expertise in depreciation accounting and taxation with Bharat's Depreciation Under Schedule II of the Companies Act, 2013 \u0026amp; 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.\u003c\/strong\u003e\u003c\/p\u003e","brand":"Lawpustak.com","offers":[{"title":"Default Title","offer_id":45242922958871,"sku":"DEPRECIATION-BHARAT","price":1019.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0580\/7259\/6503\/files\/SoldByLawPustak_248x248px_-2026-06-23T121627.241.jpg?v=1782370640","url":"https:\/\/www.lawpustak.com\/products\/bharat-depreciation-companies-act-income-tax-act-7th-edition-2026","provider":"Lawpustak.com","version":"1.0","type":"link"}