in this question how we get this two lakh amount please give a brief explanation of this question step by step

Dear Student,

please have a look upon the question again.
Amrit and Bhaskar are the promoters of Amrit ltd. and securities issued to promoters come under Incorporation cost.
since it is given in the question that 1000 debenture is given to Amrit and Bhaskar each, which means 1000 debentures to Amrit and 1000 debentures to Bhaskar (value of each debenture is Rs 100).

$therefore, value of debentures issued to promoters= (1000+1000) debentures \times 100= Rs 200000$

Regards!!