Makar Sankranti marks the commencement of the Sun's journey to the Northern Hemisphere (Makara raasi ), signifying the onset of Uttarayana Punyakalam, and is a day of celebration all over the country. The day begins with people taking holy dips in the waters and worshipping the Sun. Traditionally, this period is considered an auspicious time and the veteran Bhishma of Mahabharata chose to die during this period. Bhishma fell to the arrows of Arjun. With his boon to choose the time of his death, he waited on a bed of arrows to depart from this world only during this period. It is believed that those who die in this period have no rebirth.

The Indo Gangetic plain begins this day with taking dips in the Ganga and offering water to the Sun god. The dip is said to purify the self and bestow punya. Special puja is offered as a thanksgiving for good harvest. According to folklore, girls who take the holy dip get handsome husbands and boys get beautiful brides. Til and rice are two important ingredients of this festival. In the rice-eating belt of Bihar and eastern Uttar Pradesh, people have a special rice-centric meal on this day. Also known as Gangasagar Mela, on this day, people come from all over India for a ceremonial cleansing in the river Hooghly, near Calcutta. In Maharashtra, when two persons greet each other on this festive day, they exchange a few grains of multi-coloured sugar and fried til mixed with molasses and say "til gud ghya, god god bola" (henceforth, let there be only friendship and good thoughts between us).

The sky is ablaze with colorful kites in this season.