The acute accent falls on the first syllable of that word with which something is likened, provided that it is a name.,
Thus च꣡ञ्चा, व꣡घ्रिका, ख꣡रकुटी, दा꣡सी ॥ All these are उपमान words used as names of the उपमेय (the thing compared). The affix कन् 5.3.96 is elided here by 5.3.98. It might be asked when कन् is elided, its mark, namely causing the first syllable to be acute 6.1.197, will remain behind by virtue of 1.1.62, where is then the necessity of this sutra. The formation of this sutra indicates that the प्रत्ययलक्षण rule is not of universal application in the rules relating to accent.
When the word is not a Name, we have अग्नि꣡र्माणवकः ॥ When it is not an upamana we have देवदत्तः꣡ 6.2.148.,