Na¯ra¯yan . a Pan . d . ita’s “folding” method for odd order magic squares

In this final section we discuss the so called “folding” method given by Na¯ra¯yan. a Pan.d. ita for constructing magic squares of odd order. Incidentally Na¯ra¯yan. a Pan.d. ita has presented a similar method for the construction of magic squares of doubly-even orders also.