https://www.taxtmi.com/acts?id=17769 Schedule II requires application of Part C useful lives and a limited residual value, with mandatory disclosure and technical justification for any deviation; prescribes a revenue based amortisation method for concessionary intangible road assets with annual adjustments to projected revenue; mandates regulatory or government notified useful lives where applicable; and sets rules on componentisation, pro rata calculation for additions and disposals, shift based increased depreciation, and transitional treatment of carrying amounts. en-us Sat, 02 Mar 2013 16:57:58 +0530 Tue, 03 Feb 2026 21:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17769 Schedule II requires application of Part C useful lives and a limited residual value, with mandatory disclosure and technical justification for any deviation; prescribes a revenue based amortisation method for concessionary intangible road assets with annual adjustments to projected revenue; mandates regulatory or government notified useful lives where applicable; and sets rules on componentisation, pro rata calculation for additions and disposals, shift based increased depreciation, and transitional treatment of carrying amounts. Act-Rules Companies Law Sat, 02 Mar 2013 16:57:58 +0530 https://www.taxtmi.com/acts?id=17769