आश्वयुजः कार्त्तिकश्च शरत् ॥ कZ_०२.२०.५६ ॥
āśvayujaḥ kārttikaś ca śarat
Āśvayuja and Kārttika constitute autumn (śarat).
It commonly aligns with post-monsoon movement and harvest-related transactions, enabling assessment, collection, and market regulation.