शिशिराद्युत्तरायणम् ॥ कZ_०२.२०.६१ ॥
śiśirādy uttarāyaṇam
উত্তরায়ণ শিশির (শীত ঋতু) থেকে শুরু হয়।
It divides the year into predictable half-year blocks used for planning campaigns, audits, and seasonal resource management.