आश्वयुजः कार्त्तिकश्च शरत् ॥ कZ_०२.२०.५६ ॥
āśvayujaḥ kārttikaś ca śarat
आश्विन और कार्तिक—ये शरद् ऋतु हैं।
It commonly aligns with post-monsoon movement and harvest-related transactions, enabling assessment, collection, and market regulation.