Fully subscribed and called-up amount = 20,000 equity shares × ₹ 100 each share = ₹ 20,00,000
But one share holder failed to pay final call of ₹ 20 per share of 100 equity shares means Non-payment of shares = 100 equity shares × ₹ 20 per share = ₹ 2,000
∴ Total Paid-up capital amount = ₹ 20,00,000 – ₹ 2,000 = ₹ 19,98,000