Makara Sankranti is astronomically significant as it marks the sun's movement into the northern hemisphere, signifying longer days and the end of winter. This transition is seen as a period of increased spiritual light and energy, symbolising the victory of light over darkness, knowledge over ignorance, and good over evil.
The first day of the year according to the National Calendar of Bharat (in some parts, the Shalivahana Shaka and in the rest, the Vikrama Samvat – corresponding to the era beginning 78 A.D. and 57 B.C. respectively) is significant both for its historical import and for the advent of bountiful nature.
Dusserah, also known as Vijayadashmi, is celebrated on the tenth day, which follows nine days of Durga Pooja, some time in September / October. The Tenth day of the bright half of the lunar month of Aashwayuja.