In Jain practice, water is generally boiled after sunrise, during daylight, when it can be prepared and used with care under proper awareness. The exact timing can vary by tradition, region, and household niyam.

If by “Makara” you mean a specific muhurat or local term, there is no universal Jain rule that boiling water must wait for that. The main Jain principle is to follow ahimsa, cleanliness, and the accepted practice of your guru-paramparā or family tradition.

So, in simple terms: after sunrise is the usual and safer Jain practice.