The affix ṭhañ also (as well as vuñ ) comes after the words 1. saṃvatsarā 2. agrāhāyaṇī in the sense of 'debt due'.,
Thus संवत्सरे देयमृणं = सांवत्सरिकं, and सांवत्सरकं ॥ आग्रहायणिकं or आग्रहायणकं ॥
The word संवत्सर occurs in Sandhiveladi Class 4.3.16 and takes अण् when 'fruit' or 'festivity' is meant. The present sutra enjoins ठञ् when 'debt' is indicated.,