2022-23 me DTL create = ₹40,000 (1,00,000 × 40%). 2023-24 reversal = ₹17,500, 2024-25 reversal = ₹19,000. Net DTL balance end of 2024-25 = ₹3,500

1st case me to deferred tax liability create hogi because tax purpose ke liye pura dep allowed hogya h jisse future me jyada tax dena padega Or 2nd case jisme tax rates change hore h usme cumulative way se deferred tax liability create hogi or reverse hogi net effect vahi rahega

CA Inter doubt

Please explain

Asked by PG21 Aug 2025737 views

2 answers

Sachin · 21 Aug 2025
2022-23 me DTL create = ₹40,000 (1,00,000 × 40%). 2023-24 reversal = ₹17,500, 2024-25 reversal = ₹19,000. Net DTL balance end of 2024-25 = ₹3,500
Vanshita · 21 Aug 2025
1st case me to deferred tax liability create hogi because tax purpose ke liye pura dep allowed hogya h jisse future me jyada tax dena padega Or 2nd case jisme tax rates change hore h usme cumulative way se deferred tax liability create hogi or reverse hogi net effect vahi rahega

Answer or ask in the app Get a CA mentor

Free app · 5 lakh+ learners

Ask your doubt in the Studycaller app

Read full notes, ask doubts, follow toppers and track your study hours — free on Android and iPhone.

Get it onGoogle Play Download on theApp Store