Anganwadis are village-level centres that are part of the Integrated Child Development Services (ICDS) program of the Indian government. They are designed to provide preschool education, health services, and nutritional support to children and mothers.

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: