द्व्ययनः संवत्सरः ॥ कZ_०२.२०.६३ ॥
dvy-ayanaḥ saṃvatsaraḥ
ସଂବତ୍ସର (ବର୍ଷ) ଦୁଇ ଅୟନ (ଅର୍ଧବର୍ଷ) ଦ୍ୱାରା ଗଠିତ।
It provides a clean fiscal and operational framework for semiannual planning, reporting, and performance review.