Hindu new years day

[Bijoy Misra]

On Sat, 23 Jan 1999, Martin Gansten wrote:

> >Doesn't the Uttarayana in traditional Hindu astrology begin
> >with Jan. 14th (Pongal/makara sankrAnti)? If correct, it is
> >like the difference between mesha sankrAnti and vernal equinox.
>
> Yes, you're right; apparently my previous statement was too hasty -- at
> least partially. Balabhadra's Horaratna (a 17th century work, but based on
> older sources) mentions that 'some' use tropical calculations to determine
> the ayanas, but that this should not be done for ordinary purposes, such as
> determining auspicious times. Here, Makara/Karka sankranti is used instead.
> Obviously this is a survival from the time when these sankrantis really did
> coincide with the solstices.

Is there a source for the last sentence?  I would think that
the Sakranti could relate to the declination of the sun at an
intermediate latitude.  I wish to check.

Thank you.

- BM