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The centre of percussions is

[A].	The same as centre of gravity	[B].	The point in a body about which it can rotate horizontally and oscillates under the influence of gravity
[C].	The point of application of the resultant of all the forces tending to cause a body to rotate about a central axis	[D].	The point of application of the resultant of gravity and buoyancy forces of the body
[E].	The metacentre of the body

Answer: Option C