23 April 2015
Mandatory. Depreciation as per Schedule II of Companies Act 2013 is applicable for all companies from 01.04.2014. See MCA General Circular 08/2014 dated 04.04.2014 from link given below:
23 April 2015
Check out Application Guide on the provisions of Schedule II to the Companies Act 2013 by Corporate Laws & Corporate Governance Committee of ICAI from link given below: