Correct Answer : Option (D) : Both (A) and (B)
Explanation : The tapings can be placed either on high voltage (HV) or low voltage (LV) windings.
Usually, the tapings are provided on high voltage (HV) winding due to the following reasons-
Good voltage regulation is possible with high voltage winding as it carries a large number of turns.
The low voltage winding of the transformer carries more current. So, if tapings are provided on the low voltage side, there are difficulties experienced in the interruption of high currents, making it unworkable. Hence, it is convenient to provide tapings on high voltage (HV) winding.
