Ram, one of the partners, has withdrawn ₹ $1,00,000$ from the business for personal use. If the rate of interest charged on drawings is $12\%\text{p.a.}$, find the total amount of interest on drawings to be charged from Ram:

When a partner's total annual drawing amount is given along with a per annum interest rate ($\text{p.a.}$), but the specific dates or intervals of withdrawal are not specified, interest is calculated assuming the withdrawals were made uniformly throughout the year. Hence, it is calculated for an average period of 6 months.
$$\text{Interest on Drawings}=\text{Total Drawings}\times \frac{\text{Rate}}{100}\times \frac{6}{12}$$
$$\text{Interest on Drawings}=₹1,00,000\times \frac{12}{100}\times \frac{6}{12}=₹6,000$$