शिशिराद्युत्तरायणम् ॥ कZ_०२.२०.६१ ॥
śiśirādy uttarāyaṇam
ウッタラーヤナはシシラ(寒季)から始まる。
It divides the year into predictable half-year blocks used for planning campaigns, audits, and seasonal resource management.