The instantaneous current in L−R circuit during growth is given by 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]=[T]
Hence, the time constant of L−R circuit is [RL].