द्व्ययनः संवत्सरः ॥ कZ_०२.२०.६३ ॥
dvy-ayanaḥ saṃvatsaraḥ
سَموَتسَر (سال) دو اَیَن (نصف سال) پر مشتمل ہوتا ہے۔
It provides a clean fiscal and operational framework for semiannual planning, reporting, and performance review.