MCO

13th January, 2016

Changes - Depreciation - Companies Act, 2013

The 2013 Act brought a major alteration in the regulations governing depreciation provisions. The insertion of Schedule II under the 2013 Act provides for systematic allocation of the depreciable amount of an asset over its useful life unlike Schedule XIV of the Act (which specifies minimum rates of depreciation to be provided by a company).

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Due Diligence & Statutory compliance

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