Correct Answer : Option (D) - 13 April
Note : Maha Bishuba Pana Sankranti is celebrated as the Odia New Year on 13 April. Pana Sankranti begins on 13 April every year. The day is named after "Pana", a drink offering. The day is celebrated with great joy, social, cultural and religious performances. The reason the day is observed is that it is the first day of the solar year. Only on this day, the Sun fully rests on the equator on two occasions namely 'Mesha Sankranti' and 'Tula Sankranti'. After Mesha Sankranti, the Sun moves in the northern direction to the side where India is situated to the north of the equator. Hence from this day of the first movement of the Sun from Mesha Sankranti that the New Year is counted.