[4][7][8] As this transition coincides with the sun's movement from south to north, the festival is dedicated to the solar deity, Surya,[9] and is observed to mark a new beginning.

[16] Every twelve years, the Hindus observe Makar Sankranti with Kumbha Mela – one of the world's largest mass pilgrimage, with an estimated 60 to 100 million people attending the event.

[5][28] This significance of Surya is traceable to the Vedic texts, particularly the Gayatri Mantra, a sacred hymn of Hinduism found in its scripture named the Rigveda.

Makara Sankranti is regarded as important for spiritual practices and accordingly, people take a holy dip in rivers, especially Ganga, Yamuna, Godavari, Krishna and Kaveri.

[29] A shared cultural practices found amongst Hindus of various parts of India is making sticky, bound sweets particularly from sesame (til) and a sugar base such as jaggery (gud, gur, gul).

[39] Telugu women decorate the entrance of their homes by geometric patterns drawn using colored rice flour, called Muggu.

Known as Sankrant in Goa and like in the rest of the country, people distribute sweets in the form of granules of sugar-coated till pulses among family members and friends.

Newly married women offer five sughat or small clay pots with black beaded threads tied around them, to the deity.

Kites for Uttarayana are made of special light-weight paper and bamboo and are mostly rhombus shaped with central spine and a single bow.

Undhiyu (spicy, baked mix of winter vegetables) and chikkis (made from til (sesame seeds), peanuts and jaggery) are the special festival recipes savoured on this day.

The Hindu Sindhi community in western regions of India, that is also found in southeastern parts of Pakistan, celebrate Makar Sankranti as Tirmoori.

People prepare kheer, churma, halva with desi ghee and distribute til-gud (sesame and jaggery) laddoos or chikkis.

Brothers of married woman visits her home with a gift pack, called "Sindhara" or "Sidha", of wood and warm clothing for her and her husband's family.

[60] People of Jammu also take holy bath in Devika river and pilgrimages like Uttar Behni and Purmandal on this occasion.

There is a saying in Kannada "ellu bella thindu olle maathadi" that translates to 'eat the mixture of sesame seeds and jaggery and speak only good.'

Kite flying, drawing rangolis, giving away of red berries known as Yalchi kai are some of the intrinsic parts of the festival.

Another vital ritual in rural Karnataka is the display of decorated cows and bulls and their procession is done and they are also made to cross a fire and this custom is known as "Kichchu Haayisuvudu".

Gulachi poli is a popular flat bread stuffed with shredded jaggery and ground til in pure ghee are enjoyed for lunch as well as dinner.

Also, newly married women offer five sunghat or small clay pots with black beaded threads tied around them, to the Shakti deity.

[70] In Mayurbhanj, Keonjhar, Kalahandi, Koraput and Sundargarh where the tribal population is greater, the festival is celebrated with great joy.

The first Sankranti experienced by a married woman is of significance as she is invited by her parents and brothers to their houses with her husband for a big feast.

[77] Kaappu kattu (kappu means secure) is a tradition of tying leaves of Azadirachta indica, Senna auriculata and Aerva lanata along the roofs and walls of houses and residential areas that is widely practiced in the Kongu Nadu region.

[79] Over two million people gather at their respective sacred places for this holy bathing such as Prayagraj and Varanasi in Uttar Pradesh and Haridwar in Uttarakhand.

It is followed by generous gifting of Food, Clothing, jewelleries and money to female relatives like to married Daughters, Sisters and Daughter-in-Laws and their families.

It known by various names in the different parts of the state such as Uttarayani, Khichri Sangrand, Pusyodia, Ghughutia, Ghughuti Tyar, Kale Kauva, Makrain, Makraini, Gholda, Gwalda and Chunyatyar.

[82][83] According to the Almora Gazetteer, even in the early twentieth century, the annual Uttarayani mela at Bageshwar was visited by approximately 15,000 people and was the largest fair of Kumaon division.

[84] The religious ritual of the Uttarayani mela consists of bathing before daybreak at the confluence of Saryu and Gomati followed by an offering of water to Lord Shiva inside the Bagnath Temple.

[85] On this day, people also give 'khichdi' (a dish made by mixing pulses and rice) in charity, take ceremonial dips in holy rivers, participate in Uttarayani fairs and offer deep fried sweetmeats consisting of flour and jaggery to crows and other birds as a way to pay homage to the departed souls of their ancestors.

On this festive day, Sindhi parents send ladoos and chiki (Laaee) made of sesame seeds to their married daughters.

The Sindhi community in India too celebrate Makar Sankranti as Tirmoori which involves parents sending sweet dishes to their daughters.