The Makar Sankranti festival marks the day when the sun begins its northward journey and enters the sign of Makar (the Capricorn) from the Tropic of Cancer. In other words, the sun moves from Dakshinayana (south) to Uttarayana (north). The day falls on the 14th of January every year according to the Solar Calendar.
On this day people take a holy dip at Prayag and Ganga Sagar and worship Sun. The tradition of kite flying adds zeal to the festival.