Td depends among other factors, on sin α where α is the angle between the two alternating fluxes.
∴ Td ∝ sin α
If the voltage flux-lagging adjustment is ***** so that the phase angle between the voltage flux and the voltage is less than 90 (instead of being exactly 90) the error is introduced.
Now cos φ = 0.8, φ = cos−1 (0.8) = 3652′
∴ α = 85 − 3652′ = 488′
where it should be = 90 − 3652′ = 538′
∴ error = (sin538 + sin488)/sin538 x 100 = 7%