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As per SuryaSiddhanta (J-Hora) MakaraSankramana (Transit of Sun-Makara Rasi) is taking place on 15th Jan. 23 @ 02.27 hrs. According 2 DharmaShastra 40 Ghatis (16 hrs) from D time of transit is considered Uttarayana ParvaKala ie. upto 18.27 hrs (precisely till Sunset) on 15th Jan+ 
Since transit is taking place after Sunset on 14th, DharmaAcharana cannot be made on 14th, hence it should be, from start of Sunrise on 15th.
If transit occurs after Sunset; 5 Ghatis’ (2 hrs) duration on the next day (15th) after Sunrise is considered Atyanta ParvaPunyaKaala. +
If transit occurs after Sunset; 5 Ghatis’ (2 hrs) duration on the next day (15th) after Sunrise is considered Atyanta ParvaPunyaKaala. +
What is to be done during Uttarayana Parvakala?
During any Parvakaala sacred bath, prayer, japa, penance, tharpana, charity etc. are prescribed. If it is Uttaraayana then it will be more significant and more meritorious.++
During any Parvakaala sacred bath, prayer, japa, penance, tharpana, charity etc. are prescribed. If it is Uttaraayana then it will be more significant and more meritorious.++
