त्रिशतं चतुःपञ्चाशच्चाहोरात्राणां कर्मसंवत्सरः ॥ कZ_०२.७.०६ ॥
triśataṃ catuḥpañcāśac cāhorātrāṇāṃ karmasaṃvatsaraḥ.
कर्मसंवत्सर (कार्य-वर्ष) अहोरात्रों के तीन सौ चौवन का होता है।
To align revenue collection, audits, and departmental reporting to a standardized accounting period suitable for administrative cycles rather than astronomical precision.