The instantaneous current in L-R circuit during growth is given I=I0(1−e−LRt) Since, all the exponential terms are dimensionless, therefore, it follows that factor LRt should be dimensionless i.e. LRt=[M0L0T0]⇒LR=[T][M0L0T0]=[T−1][RL]. Hence, the time constant of L-R circuit is RL