Deferred Tax in case of Provision for Diminution in Investment.

Nikul (Borivali) (34 Points)

18 May 2019  
How Deferred Tax will be calculated if,

Cost of Investment (Long) - ₹100
Provision for Diminution - ₹20

And at what rate the Deferred tax is calculated, because when investment is sold the rate applicable is 20% ?