P, Q and R share profits equally. At the time of P's retirement, goodwill appears in the books at $\text{Rs. }3000$. P will be credited with what amount for his Goodwill share?

When goodwill already appears in the books at the time of retirement, it is written off among all the old partners in their old profit-sharing ratio by debiting their capital accounts.However, if we evaluate P's share from a general entry or calculation of existing book value, P's equal share ($1:1:1$) is:
$$\text{P’s share}=\text{Rs. }3000\times \frac{1}{3}=\text{Rs. }1000$$