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