why the amount of DRR is transferred to general reserve A/c as it is maintained for redemption but we are just transferring it to general reserve A/c?

Saumya, you should note that Debenture Redemption Reserve (DRR) is created for redeeming the debentures. It is only after the redemption of debentures (all) that DRR A/c is closed by transferring the amount in this account to General Reserve. The amount of profits kept aside for redemption remains in DRR A/c until the redemption is done, however, after completion of redemption this account is closed by transferring its amount to General Reserve.