Makara Sankranti on the other hand also is a harvest festival and is celebrated all over India.
According to the lunar calendar when the Sun moves from the tropic of Cancer to the Tropic of Capricorn it can be identified as the beginning of the harvest festival and also the end of the north east monsoon.
While the movement of the earth from one zodiac sign to another is called Sankranti and with the Sun moving into the Capricorn (or Makara in Hindi) it is called Makara Sankranti. Hence the name.
With India's diverse cultural traits each state has its own special way of celebrating Makara Sankranthi. The festival is celebrated with a lot of fervor all over India. It is a festival where they pay homage to the Sun God whom they consider as a symbol of wisdom, purity and divinity.