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Tax Effects of Significant Temporary Differences (Detail) ₨ in Millions, $ in Millions | Mar. 31, 2021 INR (₨) | Mar. 31, 2021 USD ($) | Mar. 31, 2020 INR (₨)
--- | --- | --- | ---
Deductible temporary differences: |  |  |
Allowance for loan losses | ₨ 67,584.1 | $ 924.0 | ₨ 37,561.2
Lease liabilities | 17,723.8 | 242.3 | 16,514.0
Employee benefits | 752.3 | 10.3 | 1,415.0
Accrued expenses and other liabilities | 4,997.1 | 68.3 | 3,381.2
Others | 1,904.4 | 26.1 | 1,769.4
Deferred tax asset | 92,961.7 | 1,271.0 | 60,640.8
Taxable temporary differences: |  |  |
Right-of-use assets | 17,723.8 | 242.3 | 16,514.0
Investments available for sale debt securities | 8,567.9 | 117.1 | 16,644.6
Loan origination cost and fees | 3,456.0 | 47.3 | 3,373.3
Investments, others | 2,874.2 | 39.3 | 1,510.2
Deferred tax liability | 32,621.9 | 446.0 | 38,042.1
Net deferred tax asset (liability) | ₨ 60,339.8 | $ 825.0 | ₨ 22,598.7

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