A company failed to receive $\text{Rs }2,00,000$ on First and final Call. Interest on calls in arrears is charged according to 'Table F' at:

According to Table F of Schedule I of the Companies Act, 2013, the maximum rate of interest chargeable on calls-in-arrears is $10\%\text{p.a.}$ Conversely, the maximum rate of interest payable on calls-in-advance under Table F is $12\%\text{p.a.}$