DTA/DTL

AFTER CONSIDERING THE TIMINF DIFF. & COMPUTING TAX THERE ON AT RATES SUBSTANTIVELY ENACTED AS ON B/S DATE ,AM I SUPPOSE TO RECOGNISE THAT AMT IN P&L OR AM I SUPPOSE TO GIVE SUCH AN EFFECT MY P&L SO THAT SUCH DERIVED AMT APPEARS IN B/S....

E.G.: DTA AS ON 31.3.2006 IS RS.20K

DTL AS ON 31.3.07 IS SAY RS.25K

WHAT''LL BE AMT IN P&L A/C .....