Sun moves with respect to earth at the rate of 30 per month. He takes one year to complete one cycle through the zodiac. He returns to the position occupied by him at the time of one’s birth after every one-year period. At the exact moment when Sun returns to the exact position he occupied at the time of a person’s birth, a new year is said to commence in the life of that person. A chart can be cast for the commencement of the new year. This is called a Tajaka varsha chakra or a Tajaka annual chart. The longitude and latitude of the birthplace must be used in casting this chart, irrespective of the place of living at the commencement of the new year.
The commencement of a new year is called “varsha pravesh” by some people. Varsha means a year and pravesh means entry.