<Dl> <Dd> time in Delhi = 09: 30 − (− 05: 00) + (+ 5: 30) = 20: 00 . </Dd> </Dl> <Dd> time in Delhi = 09: 30 − (− 05: 00) + (+ 5: 30) = 20: 00 . </Dd> <P> These calculations become more complicated near a daylight saving boundary (because the UTC offset for zone X is a function of the UTC time). </P> <P> The table "Time of day by zone" gives an overview on the time relations between different zones . </P>

Where does the time zone change going west