Vrishabha Sankranti marks the beginning of the second month in Hindu Solar Calendar. All twelve Sankranti(s) in the year are highly auspicious for Dan-Punya activities. Only certain time duration before or after each Sankranti moment is considered auspicious for Sankranti related activities.
For Vrishabha Sankranti sixteen Ghatis before the Sankranti moment are considered Shubh and the time window of sixteen Ghati before Sankranti to Sankranti is taken for all Dan-Punya activities.
During Vrishabha Sankranti gifting cow also known as Godan is considered highly auspicious.