Makar Sankranti is celebrated on a fixed date that is 14 January every year. It also marks the termination of the Winter season and the beginning of a new harvest season.

It is dedicated to Lord Sun. It also refers to a specific solar day in the Hindu calendar. On this auspicious day, the sun enters the zodiac sign of Capricorn or Makar which marks the end of winter month and start of longer days. This is the beginning of the month of Magh.

To recompense for the distinction that happens due to the revolution around the sun, every 80 years the day of Sankranti is deferred by one day. From the day of Makar Sankranti, the sun begins its northward journey or Uttarayan journey. Therefore, this festival is also known as Uttarayan.

Makar Sankranti is the date from which Northward movement of the sun begins. The period from Karka Sankranti to Makar Sankranti is known as the Dakshinayan.