द्व्ययनः संवत्सरः ॥ कZ_०२.२०.६३ ॥
dvy-ayanaḥ saṃvatsaraḥ
Ang saṃvatsara (taon) ay binubuo ng dalawang ayana (dalawang kalahating-taon).
It provides a clean fiscal and operational framework for semiannual planning, reporting, and performance review.