The average shear stress in a rectangular cross-section is given by τ=IbF(Ay) where F = shear force, Ay = moment of the area taken into consideration, I = moment of inertia, b = width of the section. For maximum shear stress, y = 0 Therefore,τmax=1.5τavg . Substituting values, τ=bh36F×(4h2+0)=bh36F×4h2=2(bh)3F=2A3F . Hence, the maximum shear stress in a rectangular cross-section is 50% greater than the average shear stress on the cross-section.