Boita Bandana takes place in the early morning of Kartik Purnima which is the full moon day in the month Kartika in the traditional Odia calendar.

The festival is a celebrated to mark the commemoration on the day when Sadhabas (ancient Odia mariner merchants) would set sail to distant lands of mainland and insular Southeast Asia and Sri Lanka for trade and cultural exchange.

This ancient maritime tradition is preserved through this festival which celebrates the voyages of their ancestors, to Southeast Asian countries, which include mainly present-day Bali, Java, Sumatra and Borneo in Indonesia, Malaysia, Sri Lanka, Thailand, Cambodia and all the way to Champa region in Vietnam.

[6] Hence the women from the families of the traveling sailors used to perform rituals on the day of Kartik Purnima for their safe journey and return, which henceforth became the tradition of Boita Bandana (Worship of the Boats).

The phrase ଆ କା ମା ବୈ (ā kā mā bai) refers to the four sacred months of Asadha, Kartika, Magha and Baisakha which represents the duration of voyage for ships to Southeast Asian island countries in ancient times.

[6] The Ta'apoi folktale has hence formed the base for one of the popular religious festivals of the Odia community practiced by unmarried girls who keep a fast (ବ୍ରତ brata) in the month of Bhadraba for the well-being of their brothers and future husbands.

The folktale's incorporation as the Khudurukuni Osha festival (Odia: ଖୁଦୁରୁକୁଣୀ ଓଷା khudurukuṇī oṣā) is an important indicator of the preservation of maritime folk traditions of the region.