“It must be remembered that Śīrṣāsana is
one form of the Viparīta Karaṇī Mudrā.
For those who cannot do Śīrṣāsana
or any other inverted posture,
alternatives do exist.
Mahāmudrā is one such alternative
which would yield similar benefits.”
– TKV Desikachar KYM Darśanam February 1994