On a certain principal the compound interest compounded annually for the second year at 10% per annum is Rs.132. The principal is एक निश्चित मूलधन पर 10% चक्रवृद्धि ब्याज की दर से दूसरे वर्ष के लिए चक्रवृद्धि ब्याज रु.132 है | मूलधन है

Let principal = P. After 1st year: P × 1.1. Interest for 2nd year = P × 1.1 × 0.1 = 0.11P. Given 0.11P = 132, so P = 132/0.11 = 1200. Verifying: Year 1 interest = 1200 × 0.1 = 120, new principal = 1320. Year 2 interest = 1320 × 0.1 = 132. Option D is correct. Option B (1320) is the amount after 1 year, not the principal.