The difference between the compound interest on a sum of ₹ 8,000 for 1 year at the rate of 10% per annum, interest compounded yearly and half yearly is:

Given, Principal amount = ₹ 8,000

Rate = 10%

When the interest is compounded yearly, time period = 1 year

Compound interest when compounded yearly = $$8000\left(1+\frac{10}{100}\right)^1=8000\left(\frac{110}{100}\right)=8800$$

When the interest is compounded yearly, time period = 2 half-years

Rate = $$\frac{10}{2}$$ = 5%

Compound interest when compounded half yearly = $$8000\left(1+\frac{5}{100}\right)^2=8000\left(\frac{105}{100}\right)^2=8820$$

$$\therefore$$ Required difference = 8820 - 8800 = ₹20

Hence, the correct answer is Option D