DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 2025

Chapter 1 

      Depreciation under Companies Act, 2013                             

Chapter 2  

     AS-6 (Revised): Depreciation Accounting                            

Chapter 3   

    AS-10: Accounting for Fixed Assets                                    

Chapter 4    

   AS-10: Property, Plant and Equipment                                 

Chapter 5  

     Indian Accounting Standards (Ind AS 16): Property, Plant and Equipment

Chapter 6    

   AS-19: Leases                                                                        

Chapter 7  

     Ind AS 116 (IFRS 16): Leases                                              

Chapter 8    

   AS-26: Intangible Assets                                                       

Chapter 9   

    Indian Accounting Standards (Ind AS) 38: Intangible Assets         

Chapter 10  

   AS–28: Impairment of Assets                                               

Chapter 11  

   Indian Accounting Standards (Ind AS 36): Impairment of Assets   

Chapter 12

     Practical Illustrations on Depreciation as per AS 10 (Revised)         

Chapter 13  

   Cost Accounting Standards on Depreciation and Amortisation       

Chapter 14

     Depreciation Requirements under Competition Act             

Chapter 15  

   Depreciation under the Income-Tax Act, 2025                     

Chapter 16 

    Unabsorbed Depreciation under the Income Tax Act, 2025 

Chapter 17  

   CBDT Clarifications on Depreciation under Income Tax Act, 1961

Appendix 1 

   Schedule II of Companies Act, 2013 versus Schedule XIV of Companies Act, 1956         

Appendix 2  

  Depreciation provisions and Tables under the Income Tax Act, 2025