Introduction:
When a partner introduces additional capital or advances a loan to the firm, the interest payable to the partner depends on the partnership agreement. In the absence of a partnership deed, the interest payable to the partner is determined by the provisions of the Indian Partnership Act, 1932.

Interest on Capital:
The partner who introduced additional capital of ₹ 30,000 is entitled to receive interest on the capital amount. The rate of interest payable to the partner is determined by the provisions of the Indian Partnership Act, 1932. Section 13 of the Act provides that a partner is entitled to receive interest on the capital amount at the rate of 6% per annum.

Interest on Loan:
The partner who advanced a loan of ₹ 40,000 to the firm is entitled to receive interest on the loan amount. In the absence of a partnership deed, the interest payable to the partner is determined by the provisions of the Indian Partnership Act, 1932. Section 13 of the Act provides that a partner is entitled to receive interest on the loan amount at the rate of 6% per annum.

Calculation of Interest:
The interest payable to the partner who introduced additional capital would be ₹ 1,800 (i.e., 6% of ₹ 30,000). Similarly, the interest payable to the partner who advanced a loan would be ₹ 2,400 (i.e., 6% of ₹ 40,000).

Conclusion:
In the absence of a partnership deed, the interest payable to the partner who introduced additional capital and advanced a loan to the firm is determined by the provisions of the Indian Partnership Act, 1932. The interest payable to the partners would be calculated at the rate of 6% per annum on the capital and loan amount respectively.

2400