While the New Year in the calendar of the modern world starts on 1st January, the Commercial Calendar starts on 1st April and ends on 31st March.
This probably is so because in days of yore, the calendar of different civilizations started with the Vernal Equinox which occurred around early April.
Vernal Equinox – Sun’s rays falling parallel to the earth’s Equator, Equal Day and Equal Night
The traders of the world, continuing their tradition, have therefore been using April 1st as the start date for their Commercial Calendar which has continued to this date.
Time to take stock
The end of the previous Commercial Calendar is the time that we take stock of all our dealings. This is commonly known as the stock taking period. It is the time to take stock as we transition from one year to another, to carry forward what is needed for the next year, our future.
The traders take stock of their goods.
Similarly, in our personal lives too, there is need for a time, when each of us can take stock of our personal lives. Take stock of the situation, events and progress around us. Take stock of where we stand and where we are heading and at the end of our personal stock taking, discard unnecessary baggage and carry forward only what is of relevance to bring prosperity and happiness unto oneself and others.
So, this transition period is a period of taking stock of oneself, one’s situation and one’s environment.
Transition – Sandhi
India, through the ages has given a great deal of significance to the concept of transition and the transition phase.
The concept of transition from one stage to another, is known as Sandhi in the Indian thought.
the daily transition of thithi, day to night and day,
to the transition of paksha, lunar fortnights from waxing to waning to waxing,
to the transition of rtu, seasons,
to the transition of varsha, year,
to the transition of yuga, time cycles,