Deferred Tax Asset / Liability

Regular Tax rate -30%

thats right .. Deferred tax is always calculated at regular tax rate irrespective of whether MAT is applicable or not.

Agree with Venkat and Dhawal

Yes !!!

According to ASI 6 Tax paid for the period under sec 115JB of the Income tax act 1961 (known as MAT)represent Current tax for the period..It is further provided that a company paying MAT should recognise
the defferd tax assets and liabilities by applying the regular rates of
 tax and not the rate at which MAT is payable...................................................................

Regular tax rate would be applicable for calculating deferred tax, even if MAT applies.