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2013
Today we are going to discuss depreciation under companies Act, 2013. There is an significant change
made in companies act, 2013 as compare to Companies Act, 1956 in relation to Depreciation provision.
The Provision of companies act, 2013 applicable from the 1st April, 2014.
The new provision of depreciation in companies act, 2013 varies from the accounting standard 6 for
Accounting for depreciation issued by Institute of Chartered Accountant of India.