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Q.
The pair(s) of physical quantities that has/have the same dimensions is(are)
Physical World, Units and Measurements
Solution:
(1) Strain and coefficient of friction both are dimensionless
(2) Disintegration constant and frequency of light both have dimensions $\left[T^{-1}\right]$
(3) Heat capacity has unit cal/kg while gravitational potential has unit J/kg i.e. both have dimensions $\left[L^{2} T^{-2}\right]$.