Makar Sankranti 2026 marks the solar transition of Surya Dev into the Capricorn (Makar) sign, occurring on January 14, 2026 at 3:13 PM. However, the Punya Kaal Muhurat — the most auspicious period for holy dips, charity, and religious rituals — falls on January 15 from sunrise to 1:00 PM. The festival is celebrated across India as Uttarayan in Gujarat, Pongal in Tamil Nadu, Lohri in Punjab, and Uttarayan in Rajasthan. State governments issued varying holiday notifications: Uttar Pradesh declared January 15 a public holiday under the Negotiable Instruments Act, 1881. Makar Sankranti signifies the northward journey of the Sun (Uttarayan), traditionally marking the beginning of auspicious days (Shubh Maas), harvest celebrations, and kite-flying festivals across India.