Rate of int on unpaid dividend after 30d of declare

as per sec205 of co.act1956 which is now applicable, int paid by company will be 12% if dividend not paid after 30d of declared date.

as per co. act 2013, penalty under sec127 ,to be paid by company will be 18%,if dividend is not paid after 30d of declaration.

what rate of int to be paid by comp. if dividend is unpaid after 30d of declaration?