THE JANUARY fourteen Date IS Based ON THE NIRAYANA System, While THE SAYANA System Typically COMPUTES TO ABOUT DECEMBER 23, Per MOST SIDDHANTA TEXTS FOR HINDU CALENDARS. MAKARA SANKRANTI IS Set BY THE Solar CYCLE OF THE HINDU LUNISOLAR CALENDAR, AND IS Observed ON A Day WHICH ON fourteen JANUARY A Month THAT IS Called PAUSHA IN THE LUNAR CALENDAR AND DHANU IN THE Solar CALENDAR IN THE VIKRAMI System.