The formula for semi-annual compound interest is $\rm P \left ( 1 + \frac{R}{200} \right )^{2T} - P$.

From given, we can note the following

$\rm P = Rs 60,000$

$\rm R = 10%$

$\rm T = 1 year$

Replacing values in the above formula, we get the required value of the semi-annual compound interest:

$\rm CI = 60 000 \left ( 1 + \frac{10}{200} \right ) ^{2 \cdot 1} - 60000$

$\rm = 60 000 \cdot (1.05)^{2} - 60000$

$\rm = 63000 - 60000$

$\rm = Rs 3000$

Hence, the required semi-annual compound interest on Rs 60,000 at 10% per annum for 1 year is Rs 3000.