Considering the winter solstice marks the beginning of the gradual increase of the duration of the day. Scientifically, the shortest day of the year is around December 21–22 after which the days begin to get longer, hence actual Winter Solstice begins on December 21 or December 22 when the tropical sun enters Makara rashi. Hence actual Uttarayana is December 21. This was the actual date of Makar Sakranti too. But because of the Earth's tilt of 23.45 degrees and sliding of equinoxes, Ayanamsa occurs. This has caused Makara Sankranti to slide further over the ages. A thousand years ago, Makar Sankranti was on December 31 and is now on January 14. Five thousand years later, it shall be by the end of February, while in 9,000 years it shall come in June.

While the traditional Indian Calendar is based on lunar positions, Sankranti is a solar event. So while dates of all Hindu festivals keep changing as per the Gregorian calendar, the date of Makar Sankranti remains constant over a long term, 14 January. Makar Sankranti is celebrated in the Hindu Calendar month of Magha.

Makar Sankranti is a major harvest festival celebrated in various parts of India. According to the lunar calendar, when the sun moves from the Tropic of Capricorn to the Tropic of Cancer or from Dakshinayana to Uttarayana, in the month of Pausha in mid-January, it commemorates the beginning of the harvest season and cessation of the northeast monsoon in South India. The movement of the Sun from one zodiac sign into another is called Sankranti and as the Sun moves into the Capricorn zodiac known as Makar in Hindi, this occasion is named as Makar Sankranti in the Indian context. It is one of the few Hindu Indian festivals which are celebrated on a fixed date i.e. 14 January every year (or may be sometimes on 15 January (leap year)).

Makar Sankranti, apart from a harvest festival is also regarded as the beginning of an auspicious phase in Indian culture. It is said as the 'holy phase of transition'. It marks the end of an inauspicious phase which according to the Hindu calendar begins around mid-December. It is believed that any auspicious and sacred ritual can be sanctified in any Hindu family, this day onwards. Scientifically, this day marks the beginning of warmer and longer days compared to the nights. In other words, Sankranti marks the termination of winter season and beginning of a new harvest or spring season.

All over the country, Makar Sankranti is observed with great fanfare. However, it is celebrated with distinct names and rituals in different parts of the country. In the states of northern and western India, the festival is celebrated as the Sankranti day with special zeal and fervor. The importance of this day has been signified in the ancient epics like Mahabharata also. So, apart from socio-geographical importance, this day also holds a historical and religious significance. As it is the festival of Sun God and he is regarded as the symbol divinity and wisdom, the festival also holds an eternal meaning to it.

It is also customary to do Bommala Koluvu during these festivities in the state of Andhra Pradesh (telugu speaking). A day before the Makara Sankranthi, people in villages start their day with bon fires celebrating the shift in seasons. Little kids bring garlands made with cow dung patties and burn in the bon fire asking for longevity and fulfillment of their wishes to the fire God. Later the kids will be given with a Bhogi Pallu (a special mixture of gooseberries, rice, coins) shower and aarthi for better health and prosperity. On the next day of Makara Sankranthi, Kanuma Day is observed where all farmer equipment and farm animals are decorated and prayed for better crops. On the same day all Shiva temples celebrate a special OOrerigimpu (a procession of God through the village) on special vahana (vehicle or transpad) called prabhalu.

Scriptural and cultural significance

1. According to the Puranas, on this day Surya(Sun) visits the house of his son Shani(Saturn), who is the lord of the Makar rashi(Zodiac Capricorn). Though the father and son duo did not get along well, the Surya made it a point to meet his son on this day. He, in fact, comes to his son’s house, for a month. This day thus symbolizes the importance of the special relationship between father and son.
2. From Makar Sankranti starts the ‘day’ of devatas(Gods), while dakshinayana (southward movement of the sun) is said to be the ‘night’ of devatas, so most of the auspicious things are done during this time. Uttarayana is also called as Devayana, and the dakshinayana' is called Pitrayana.
3. It was on this day when Lord Vishnu ended the ever increasing terror of the Asuras(Demons) by finishing them off and burying their heads under the Mandara Parvata. So this occasion also represents the end of 'negativities' and beginning of an era of righteous living.
4. Maharaja Bhagiratha, performed great penance to bring Ganga down to the earth for the redemption of 60,000 sons of Maharaj Sagar, who were burnt to ashes at the Kapil Muni Ashram, near the present day Ganga Sagar. It was on this day that Bhagirath finally did tarpan with the Ganges water for his unfortunate ancestors and thereby liberated them from the curse. After visiting the Pataala(underworld) for the redemption of the curse of Bhagirath’s ancestors the Ganges finally merged into the sea. A very big Ganga Sagar Mela is organized every year on this day at the confluence of River Ganges and the Bay of Bengal. Thousands of Hindus take a dip in the water and perform tarpan for their ancestors.
5. Another well-known reference of this day came when the great grand-sire of Mahabharata fame, Bhishma, declared his intent to leave his mortal coil on this day. He had the boon of Ichha-Mrityu(death at his will) from his father, so he kept lying on the bed of arrows till this day and then left his mortal coil on Makar Sankranti day. It is believed that the person, who dies during the period of Uttarayana, becomes free from transmigration(rebirth). So this day was seen as a definite auspicious day to start a journey or endeavours to the higher realms beyond.
6. Sikhs celebrate it as Maghi. The tenth Sikh Guru Gobind Singh tore the Beydaava written by 40 Sikhs and gave them Mukhti on this day. These 40 Sikhs later came to be known as 40 Mukhtas.
7. After giving seven days of speeches before 500 Hindu scholars, Jagadguru Kripalu Maharaj was named fifth Jagadguru (world teacher) on Makar Sankranti Day 1957.

Traditions, rituals and celebration

This is the Suggi or harvest festival for farmers of Kaveri basin of Karnataka. On this auspicious day, young females (kids & teenagers) wear new clothes to visit near and dear ones with a Sankranti offering in a plate, and exchange the same with other families. This ritual is called "Ellu Birodhu." Here the plate would normally contain "Ellu" (white sesame seeds) mixed with fried groundnuts, neatly cut dry coconut & fine cut bella (Jaggery). The mixture is called "Ellu-Bella" (ಎಳ್ಳು ಬೆಲ್ಲ). The plate will also contain sugar candy molds of various shapes (Sakkare Acchu, ಸಕ್ಕರೆ ಅಚ್ಚು) with a piece of sugarcane. There is a saying in Kannada "ellu bella thindu olle maathadi" which translates to 'eat the mixture of sesame seeds and jaggery and speak only good.' This festival signifies the harvest of the season, since sugarcane is predominant in these parts.

In some parts of Karnataka, a newly married woman is required to give away bananas for a period of five years to married women (muthaidhe) from the first year of her marriage, but increase the number of bananas in multiples of five. There is also a tradition of some households giving away red berries "Yalchi Kai" along with the above. In North Karnataka, kite flying with community members is also a tradition. Drawing rangole in groups is another popular event among women during Sankranti.

An important ritual is display of cows and cattle in colourful costumes in an open field. Cows are decorated for the occasion and taken on a procession. They are also made to cross a pyre. This ritual is common in rural Karnataka and is called "Kichchu Haayisuvudu."

Kerala

Makara Sankranti is celebrated in Kerala at Sabarimala where the Makara Jyothi is visible followed by the Makara Vilakku celebrations.

Maharashtra

In Maharashtra on the Makar Sankranti (मकर संक्रान्ति) day people exchange multi-colored halwa (sugar granules coated in sugar syrup) and til-gul ladoos (sweetmeats made from sesame seeds and jaggery). Puranpolis (flat bread stuffed with jaggery) are offered for lunch. While exchanging til-gul as tokens of goodwill people greet each other with the words, "til-gul ghya, aani god god bola" meaning ‘Accept these tilguls and speak sweet words’. The under-lying thought in the exchange of til-gul is to forget the past ill-feelings and hostilities and resolve to speak sweetly and remain friends.

This is a special day for the women in Maharashtra when married women are invited for a get-together called ‘Haldi-Kunku’ (literally meaning turmeric and vermillion) and given gifts such as utensil, clothes etc. Typically, women wear black sarees or black coloured outfits on this occasion. The significance of wearing black is that Sankranti comes at the peak of the winter season and black colour retains and absorbs heat, helping keep warm. Maharastra is also famous for kite flying on this special occasion.

Tamil Nadu

It is a four day festival in Tamil Nadu:

• Day 1 - Bhogi Pandigai (Bhogi)
• Day 2 - Thai Pongal
• Day 3 - Maattu Pongal
• Day 4 - Kaanum Pongal

Melas

Many Melas or fairs are held on Makar Sankranti the most famous being the Kumbh Mela, held every 12 years at one of four holy locations, namely Haridwar, Prayag (Allahabad), Ujjain and Nashik. The Magh Mela (or mini-Kumbh Mela held annually at Prayag) and the Gangasagar Mela (held at the head of the Ganges River, where it flows into the Bay of Bengal). Makar Mela in Orissa. Tusu Mela also called as Tusu Porab is celebrated in many parts of Jharkhand and West Bengal.