शिशिराद्युत्तरायणम् ॥ कZ_०२.२०.६१ ॥
śiśirādy uttarāyaṇam
ઉત્તરાયણ શિશિર (શીત ઋતુ)થી શરૂ થાય છે.
It divides the year into predictable half-year blocks used for planning campaigns, audits, and seasonal resource management.