Explanation : (B) From the given options,
Option (A), Area of square of side 10 cm = Side2 = (10)2 = 100 cm2
Now, are of rectangle of length 10 cm and breadth of 0.1 m or 10 cm. = 10 × 10 = 100 cm2 (true)
Option (B), 1 m 5 cm = 1.50m ≠ 1.5 m (false)
Option (C), 0.40 is same as 0.4, as zero after decimal value is irrelevent. (true)
Option (D), On dividing 3 by 4, we get 0.75
∴ ₹3/4 = ₹0.75 (true)