The Food Safety and Standards Authority of India (FSSAI) is the organization which sets standards for fortification of staple foods like salt, milk, and oils, etc.
Simar, Tanvi and Umara were partners in a firm sharing profits and losses in the ratio of 5:6:9. On 31st March, 2024 their Balance Sheet was as follows:

Umara died on 30th June, 2024. The partnership deed provided for the following on the death of a partner: