Deferred Tax in case of Compulsory Convertible Debentures

Let us take an example to understand case
No. of Compulsory Convertible Debentures 1000 (face value 100).
Rate of Interest - 9 %
Market Rate - 10%
To be converted after 5 year for 250 equity shares.
Now as per Ind AS 109

Financial Liability- 30,000 (Assumed Figure)
Equity - 70,000 (Assumed figure)

Now I want to know how Deferred tax will be calculated in the mentioned above case??