Hindu calendar is based on Lunar months.

The month with the absence of Surya Sankranti

or Suns solstice is known as Adhikmas. In the same way, the Lunar month that comprises of
two Solstices is known as Kshayamas. In this article, we will give you some information on
Adhikmas. Adhikmas is also known as Adhimas, Malmas, Purushottammas etc.
One solar calendar comprises of 365 days and 6 hours. In the same way, one lunar calendar
comprises of 354 days and 9 hours. It is possible that Adhikmas might have been created in
order to synchronize the solar calendar with the lunar calendar. According to scholars, the
duration between one Malmas to another Malmas is from 28 to 36 months. In this way,
Adhikmas arrives every 3 years. The whole system of the lunar calendar will be in ruins
with the absence of Adhikmas.
The lunar calendar adds one extra month every third year. This extra month is known by
various names: Adhik Maas, Mal Maas, Purushottam Maas, Malimmacha. This is the
thirteenth month of the lunar calendar.
Just as there is the lunar year with the extra month (Adhik Maas), so is there a lunar year
with a diminished or reduced month, with only eleven months in the year. The lunar year
comprising of eleven months only is very rare indeed. It occurs once in 140 years or once in
190 years. But the extra month or Adhik Maas comes every third year. Adhik Maas adopts
the name of the month that follows adhik Maas.
Whenever Sankranti does not fall within one month then Adhik Maas occurs. When there
are two Sankrantis within one month then it becomes the lunar year with one reduced
month (11 months in the year).
METONIC CYCLE
Once in every 19 years there are 235 lunations, ie 235 * 19 = 6939.75 days in 19 years.
Moon takes around 29 days to complete from one amavasya to another amavasya, ie 29 *
235 = 6939.688 days approximately in 235 lunar months. It shows all the phases of Moon
will occur again once in 19 years on the same days with a difference of an hour earlier.
This is called Metonic Cycle. This method gives a readymade method calendar for purnima,
amavasya etc.

Studies show that this methid was known to our rishis and they added seven (7) adhik or
extra kumar months in 19 solar years to produce the exact correspondence of solar and
lunar years.