2. Difference between accounting and tax base for property, plant and equipments is given below. (i) Calculate the deferred tax for 2013 and 2014 . (ii). Net operating loss of a company is TK60 million in the year 2015. Corporate tax rate is 35%. There are provisions for set off and carry forward of losses for 6 years (u/s 37-42) of the Income Tax Ordinance 1984. Determine deferred tax asset or liability for 2015. (ii-4) Are there deferred tax asset or deferred tax liability during