For a rectangular section of width \(b\) and depth \(d\): maximum shear stress occurs at the neutral axis \(= \dfrac{3V}{2bd} = 1.5 \times \dfrac{V}{bd}\). Average shear stress \(= \dfrac{V}{bd}\). Therefore ratio \(= 1.5\). This is a fundamental result derived from the shear stress distribution formula \(\tau = \dfrac{VQ}{Ib}\).