Makar Sankranti day is considered as the transition day of Sun into the Capricorn. It is observed each year on the day Sun enters the Capricorn zodiac which corresponds with the month of January as per the Gregorian calendar. It marks the first day of the sun's transit into Makara rashi. Makar Sankranti is celebrated in many states. It is a day of kite flying. Til (sesame seeds) gul (jaggery) meethai (sweets) are exchanged. Some celebrate with folk songs and celebrations.