शिशिराद्युत्तरायणम् ॥ कZ_०२.२०.६१ ॥
śiśirādy uttarāyaṇam
اُتّرایَن شِشِر (سردی کے موسم) سے شروع ہوتا ہے۔
It divides the year into predictable half-year blocks used for planning campaigns, audits, and seasonal resource management.