Both TVs provide standard built-in audio performance suitable for regular usage, though external speakers can enhance the experience. Both TVs come with smart platforms that support popular streaming apps and voice control features. There is a difference in screen size (40 Inch (102 cm) vs 39 Inch (99 cm)), and a larger screen generally provides a more immersive viewing experience. Lloyd L40S and Nokia 3900A differ in resolution (1920 x 1080 vs 1366 x 768), which can affect overall clarity and sharpness of the display. Both TVs offer adequate brightness levels suitable for most indoor lighting conditions. Lloyd L40S and Nokia 3900A are well-equipped smart TVs that aim to provide a balance of picture quality, performance, and smart capabilities. From a practical standpoint, both options provide a reliable viewing experience for most users. Both TVs provide decent motion handling, making them suitable for everyday viewing including sports and action content.

Verdict: Choosing between Lloyd L40S and Nokia 3900A depends on your usage, whether you prioritize display quality, smoother motion, or smart features.