The mean rate of Equinoctial Precession for the past eighteen centuries being 50·1´´ per year, we must divide 21° 52´ by this amount of precession to obtain the year of coincidence. The result is 1571 years, which, being taken from the present year 1912, gives the year A.D. 341 as that in which the two zodiacs coincided. But by taking the actual precession for 1912 and the increment for _t_ years where _t_ equals 1571 - 62, or 1509 years, we have the actual precession as equal to 50´´ per year nearly, and 21° 52´ divided by 50´´ is 1574, the years to be taken from 1912, which gives the year A.D. 338. According to our estimate of the rate of precession, therefore, the Epoch will vary between A.D. 338 and 341. In round numbers, therefore, we may regard the year A.D. 340 as that of the coincidence of the zodiacs, and the number of years since elapsed multiplied by the mean rate of 50·1´´ will give the increment known as Ayanámsha for any date since the Epoch. But I find an entry in the Ephemeris of Kumbakonam to this effect. “Mean amount of precession at commencement of K.Y. 5014 (A.D. 1912), 22° 27´ 20´´. Rate of precession, 50·26´´.” Now if we divide the above amount of precession by the rate we shall get 1612 years, which would give the Epoch A.D. 300, whereas, as we have seen, other data in the Ephemeris lead us to the year A.D. 340. Now I have checked the Kumbakonam Ephemeris, and find that so far as the Solar ingresses are concerned they agree with the Nautical Almanac, and there would therefore appear to be no reasonable doubt that if the true amount of precession is here given, the true Epoch for the coincidence of the zodiacs has been found. But I am advised by Dr. V. V. Ramanan that there is an increment not generally recognized by either the Indian or European astronomers, but which is nevertheless an essential part of the calculation. It is that of the progression of the asterisms or constellations from west to east, along the order of the signs at the rate of 8´´ per year, to which I have already referred in an extract from one of his valuable letters. If, therefore, we add this 8´´ to the annual precession 50·1´´, we shall have 58·1´´ as the total precession of the Equinoxes on the first point of As’wini, and then if we further divide the amount of precession for the year 1912 as given in the Panchángam, namely, 22° 27´ 20´´ by 58·1´´, we shall get 1390 years, which taken from 1912 yields the year of coincidence A.D. 521.