The count down of the Durga Puja starts just after the MAHALAYA. The mahalaya is believed to be the end of 'Pitripaksha' and beginning of the 'Matripaksha', On this particular day the Hindus pay tribute to their forefathers. People from some provinces of India shave their heads to follow the ritual of 'Shradh' for their father. After buy new dresses for the festival of Durga Puja and some of them dress up in new apparels with the shaven head.