The question is wrong.
Instead of phosphoric acid, you should have phosphorous acid.
This is a frequently asked question.
The answer is given below.
Phosphorous acid (H3PO3), is a dibasic acid i.e. releases 2 H+ ions upon ionisation.
Hence, 1 mole of H3PO3 will need 2 moles of KOH,
As conc. of H3PO3 and KOH is same (0.1 M) we will need twice the amount of KOH for neutralising 20 ml acid.
Thus the amount of KOH needed = 40 ml