deferred tax liability entry

you may create to haed deffred tax asset or deffred tax liablity under curreant asset or liablity

,for example for company act deprecition rate  & as per income tax act both rate are Diffreant

thank you very much very good explanation you have given .thank a lot. 

Thanks it is also useful for me

As deferred tax asset is a non current asset in which group i will keep in Tally package

under which head that deffered tax expense to be create in tally???