Maximum percentage error arises due to limit of accuracy of the measured value.
By Joule's law of heating, the power change due to current (i), through resistor (R) is given by P=i2R
Taking log on both sides, we get logP=2logi+logR
Taking partial differentiation, we have PΔP×100=2iΔi×100+RΔR×100
Given, iΔi=1 and RΔR=0 ∴PΔP×100=2×1% =2%