Which of the following is the correct formula for Gross irrigation requirement?

Which of the following is the correct formula for Gross irrigation requirement? Correct Answer FIR/Nc

It is defined as the amount of water required to meet the field irrigation requirements plus the amount of irrigation water lost in conveyance through the canal system by evaporation and seepage. Mathematically, GIR = FIR/Nc.

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What is the correct formula for Gross irrigation requirement?