(d) For tangent galvanometer the number of turns
$N \propto \tan\theta$
Hence, $\frac{N_{1}}{N_{2}} = \frac{tan\ \theta_{1}}{tan\ \theta_{2}}$
Or $\frac{N_{1}}{N_{2}} = \frac{tan\ 60{^\circ}}{tan\ 45{^\circ}}$
Or $\ \frac{N_{1}}{N_{2}} = \frac{\sqrt{3}}{1}$