[3][4][5][6] The Pohela Boishakh has its origins in the Mughal Empire, representing the proclamation of tax collection reforms under Akbar.

In 2016, the UNESCO declared this festivity organised by the Faculty of Fine Arts, University of Dhaka as a cultural heritage of humanity.

[27] According to Shamsuzzaman, it is called Bangla shon or shaal, which are Arabic (سن) and Persian (سال) words respectively, suggests that it was introduced by a Muslim king or sultan.

[27] Some say that the current Bengali Calendar begins from the year of Hijrah, i.e., migration of Prophet Muhammad, the last messenger in Islam, from Makkah to Madinah.

[37] During Pohela Boishakh, people wear traditional attire, namely women clad in saris and salwar kameez and men dressed in kurta, visit their families and friends and spend time together.

[38] Haal Khata is a festival celebrated on the occasion of Pohela Boishakh in order to complete all the account reckonings of the last year and open a new ledger.

Women and young ladies wear red and white saree with blouses and put on flower crowns on their heads.

In recent times, claiming it to be traditional, Bengalis eat Panta Bhat or poitabhat, which is a rice-based dish prepared by soaking rice, generally leftovers, in water overnight.

[citation needed] It is a fair held by the locals of that area where many different things ranging from books to special dishes are sold.

[43] According to Willem van Schendel and Henk Schulte Nordholt, the festival became a popular means of expressing cultural pride and heritage among the Bangladeshi as they resisted Pakistani rule in the 1950s and 1960s.

Traditionally, businesses start this day with a new ledger, clearing out the old which often involves inviting loyal customers and offering sweetmeats to them.

These include panta bhat (watered rice), ilish bhaji (fried hilsa fish) and many special bhartas (pastes).

An integral part of the festivities is the Mangal Shobhajatra, a traditional colourful procession organised by the students of the Faculty of Fine Arts, University of Dhaka (Charukala).

[47] The Dhaka University Mangal Shobhajatra tradition started in 1989 when students used the procession to overcome their frustration with the military rule.

[10] It also highlighted the pride of Bangladeshi people for their folk heritage irrespective of religion, creed, caste, gender or age.

The students of the fine arts institute of Chittagong University brings the Mangal Shobhajatra procession in the city, followed by daylong cultural activities.

[49] At DC hill & CRB, a range of cultural programmes are held by different socio-cultural and educational organisations of the city.

The Shammilito Pohela Boishakh Udjapon Parishad holds a two-day function at the hill premises to observe the festival, starting with Rabindra Sangeet recitations in the morning.

[49] Bengalis of India have historically celebrated Pohela Boishakh, and it is an official regional holiday in its states of West Bengal and Tripura.

[51] Notable events of West Bengal include the early morning cultural processions called Prabhat Pheri.

These processions see dance troupes and children dressed up with floats, displaying their performance arts to songs of Rabindranath Tagore.