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Does balance of partners current

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does balance of partners current account is considered in calculating the interest on capital ??
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Interest is calculated on partners capital a/c not current account

The payment of interest to a partner should not exceed the amount calculated at the rate 12% p.a simple interest. ... If the partnership deed authorizes the payment of interest on fixed capital account then interest on current capital account and loan account shall not be allowed as deduction to the firm.
Suppose the opening balance of partners X&y capital account is 3lac &4lac and opening balance of partners current account is 1lac&2lac calculate interest on capital?
12% on capital account balance


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