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Q. Assertion: Transformers are used only in alternating current source not in direct current.
Reason: Only a.c. can be stepped up or down by means of transformers.

AIIMSAIIMS 2009Alternating Current

Solution:

Transformers which convert low voltages into higher ones are called step-up transformers, while those which convert high voltages into lower ones are called step-down transformers. This is possible only for a.c. source and not for d.c. source.