XYLO Ltd purchased an electronic equipment costing ₹ 60,000 on April 1, 2007 this machine has a useful life of three years with zero salvage value at the end. The company decides to depreciate it using SLM of depreciation. The tax laws allow 100% depreciation in the year of purchase of the equipment. The company expects to have earning before depreciation and tax (EBDT) of ₹ 1,20,000 in each of the three years. The tax rate for the company is 30%. Show how tax differential will result into deferred tax liability.