DTL/DTA

sir so do we rework the DTA/DTL as per the tax rate applicable for an enterprise for that particular financial year...

Suppose that this year 2009-10 we have to provide for surcharge on IT (Effective rate 33.99%),

but the going concern is discovered to be not there.... and the rate of tax is expected to be just 30.9% for 2010-11.....

Then in 2010-11, do we rework the DTA/DTL applying the rate as 30.9%