The correct answer is B. Rs 10.00.
Dividend yield is calculated by dividing the annual dividend per share by the current market price per share. In this case, the dividend yield is 25% and the current price is Rs 40. Therefore, the annual dividend per share is Rs 10.00.
Option A is incorrect because it is the total dividend paid out, not the dividend yield.
Option C is incorrect because it is the current price of the stock, not the dividend yield.
Option D is incorrect because it is the dividend yield for a stock with a current price of Rs 65.00.