Answer

$\cot ^2 \mathrm{~A}$

$\frac{1+\cot ^2 \mathrm{~A}}{1+\tan ^2 \mathrm{~A}}$

$=\frac{\operatorname{cosec}^2 \mathrm{~A}}{\sec ^2 \mathrm{~A}}$

$=\frac{\frac{1}{\sin ^2 \mathrm{~A}}}{\frac{1}{\cos ^2 \mathrm{~A}}}$

$=\frac{\cos ^2 \mathrm{~A}}{\sin ^2 \mathrm{~A}}$

$=\cot ^2 \mathrm{~A}$

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