त्रिशतं चतुःपञ्चाशच्चाहोरात्राणां कर्मसंवत्सरः ॥ कZ_०२.७.०६ ॥
triśataṃ catuḥpañcāśac cāhorātrāṇāṃ karmasaṃvatsaraḥ.
কর্মসংবৎসর (কার্যবর্ষ) হলো দিন-রাত্রির তিনশো চুয়ান্নটি চক্র।
To align revenue collection, audits, and departmental reporting to a standardized accounting period suitable for administrative cycles rather than astronomical precision.