The movement of sun towards north starts from 07. 26 PM of 14.01.2015. That means sun transits to makara rasi. The transit of sun from makara rasi to kataka rasi is termed as uttaraana and the period of transit from kataka to makara as dakshinayana. This period is also termed as morning (uttaraayana ) to devas and dakshinayana as night to devas. That is we get mukkoti yekadasi (vaikunta yekadasi) early morning to devas.
UTTARAYANA PUNYA KAALA TARPANA TIME
Normally we have to do pitru tarpana during the uttarayana punya kaalam without fail. As the punya kala starts from 07.26 pm on 14th night tarpana can not be done during the night except on grahana punya kaalam. According to our dharma sastras AYANE VIMSATIHI POORVE MAKARE VIMSATI PAREHE. The punya kaalam extends upto 20 (twenty) ghadias i.e. one ghadia is 24 minutes and 2o ghadias is equal to 480 minutes or 8 hours. Hence, the tarpana to be done on 15th morning after having snana and sandhya vandana lit the lamp in pooja room and to be done immediately. That is before sun rise. Normally the tarpanam should be done after madhyaanheekam but today we can do before that since the punya kalam ceases before sunrise.
SACRED TIME TO KEEP PONGAL FOR SUN GOD
After completion of tarpana and anushtaanams the pongal (rice with jagery) to be cooked between 08.30am to 09.40am in sun hora and also worship the god sooryanarayana and offer the pongal as nivedana. Pooja also should completed on this time.
HOW TO FIX TIME FOR PEOPLE ABROAD?
The punya kala mentioned is for bharata desa bharata khanda. Suppose if people residing east side sun will rise early than bharata desa and for people residing west sun rise will be on minus side to our country. So the people of those countries residing east side should add the difference to Indian standard time and observe that time (ex. While if you are in singapore the difference of time is 2.5 hours so singapore people have to perform at 8.5 plus 2.5 that means at 11 am to their local time) if people residing in johennesberg South africa, the difference is 8 hours approximately so the uttarayana punya kaalam starts to them on 14.01.2015 by 11.30 local time and the sacred tarapana can be performed before 1 PM and the worship of soorya is to be done by keeping the pongal in that time.