We need to find the value of 12% of 18% of Rs. 1,90,000. First, calculate 18% of Rs. 1,90,000:
\[ 18\% \, \text{of} \, 1,90,000 = \frac{18}{100} \times 1,90,000 = 34,200 \]
Next, calculate 12% of Rs. 34,200:
\[ 12\% \, \text{of} \, 34,200 = \frac{12}{100} \times 34,200 = 4,104 \]
The value of 12% of 18% of Rs. 1,90,000 is Rs. 4,104.
The correct answer is (d) 4,104.
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