शिशिराद्युत्तरायणम् ॥ कZ_०२.२०.६१ ॥
śiśirādy uttarāyaṇam
يبدأ الأوتّرايانا (Uttarāyaṇa) بموسم شيشيرا (Śiśira)، أي فصل البرد.
It divides the year into predictable half-year blocks used for planning campaigns, audits, and seasonal resource management.