A Limited recognises interest income in its books on accrual basis. However, for income tax purposes the method is 'cash basis'. On December 31, 20X1, it has interest receivable of 10,000 and the tax rate was 25%. On February 28, 20X2, the finance bill is introduced in the legislation that changes the tax rate to 30%. The finance bill is enacted as Act on May 21, 20X2. Determine the treatment of deferred tax, as per Ind AS, in case the reporting date of A Ltd.'s financial statement is December 31, 20X1 and these are approved for issued (6 Marks) on May 31, 20X2