Makar Sankranti is unique: it goes entirely by the solar calendar. The clue to this mystery lies in the fact that Makar Sankranti is also called Uttarayan, or the day on which the sun begins its northward journey.
Around mid-December, the sun rises in the Sagittarius or Dhanush, in January in Capricorn or Makara, and so on. We celebrate January 14 as the day on which the sun begins to rise in the Makara Rashi, Sankranti meaning entering.
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