आश्वयुजः कार्त्तिकश्च शरत् ॥ कZ_०२.२०.५६ ॥
āśvayujaḥ kārttikaś ca śarat
ఆశ్వయుజం మరియు కార్తీకం—ఇవి శరదృతువు.
It commonly aligns with post-monsoon movement and harvest-related transactions, enabling assessment, collection, and market regulation.