If the Sangkramanam is during the first half of the night, punya kalam, and tarpanam are on the previous days. If it is during the later parts of the night, tarpanam, etc. are done during the following day. If it occurs middle of the night, according to a statement, tarpanam can be done on both days. Even when Sangkramanam is in the middle of the night, if it is Shadasheeti punya kalam, tarpanam must be done only on the next day. The only exception to this rule is during the two Ayana kalams – regardless of whether it is Dakshinayanan or Uttarayanam, tarpanam must be performed only in the Uttarayanam.
During other months, even if it is Sadasheeti punya kalam and even when Sangramanam is during the first part of the night, tarpanam is performed only during midday (According to the statement ‘madhyAnAn upari kriya’).