A certain sum of money at compound interest grows up to ₹ $12960$ in $2$ years and up to ₹ $13176$ in $3$ years. Find the rate per cent per annum.

  • A

    $1 \frac{1}{3}$

  • B

    $2 \frac{1}{3}$

  • C

    $1 \frac{2}{3}$

  • D

    None of these

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