The Surya Siddhanta defines Uttarāyaṇa or Uttarayan as the period between the Makara Sankranti (which currently occurs around January 14) and Karka Sankranti (which currently occurs around July 16). The term Uttarayana is derived from two different Sanskrit words "uttara" (North) and "ayana" (movement) thus indicating a semantic of the northward movement of the Earth on the celestial sphere. This movement begins to occur a day after the winter solstice in December which occurs around 22 December and continues for a six-month period through to the summer solstice around June 21 (dates vary ). This difference is because the solstices are continually precessing at a rate of 50 arcseconds / year due to the precession of the equinoxes, i.e. this difference is the difference between the sidereal and tropical zodiacs. The Surya Siddhanta bridges this difference by juxtaposing the four solstitial and equinotial points with four of the twelve boundaries of the rashis.
The complement of Uttarayana is Dakshinayana, i.e. the period between Karka sankranti and Makara Sankranti as per the sidereal zodiac and between the Summer solstice and Winter solstice as per the tropical zodiac.
Bal Gangadhar Tilak proposes an alternative, early vedic definition of Uttarayana as starting from Vernal Equinox and ending with Autumnal Equinox. This definition interprets the term "Uttara Ayana" as "northern movement" instead of "northward movement", i.e. as the movement of the Earth in the region North of the Equator. In support of this proposal, he points to another tradition that the Uttarayana is considered the daytime of the Gods residing at the North Pole which tradition makes sense only if we define Uttarayana as the period between the Vernal and Autumnal equinoxes (when there is Midnight Sun at the North Pole). Conversely, Dakshinaya is defined as the period between the Autumnal and Vernal Equinoxes, when there is midnight sun at the South Pole. This period is also referred to as Pitrayana (with the Pitrus (i.e. ancestors) being placed at the South Pole).