A series RL circuit is initially relaxed. A step voltage is applied to the circuit. If τ is the time constant of the circuit, the voltage across R and L will be the same at time t equal to
i(t)=1−e−t/τ
Where τ=LR
vR(t)=i(t)R
vR(t)=(1−e−t/τ)R
vL(t)=Ldtdt=L.1τe−t/τ
vL(t)=Re−t/τ
Let t=t1whenvR(t)=vL(t)
⇒(1−e−t1/τ)R=Re−t1/τ
⇒2e−t1/τ=1
⇒e−t1/τ=1
⇒−t1τ=ln12=−ln2
⇒t1=τIn2