Bhutan is another one of the tourist destinations of India beyond tour nestled within the Great Himalayan range that lies about 7,500 meters, famous in the world as abode of spiritual gods and immortal deities and the cultural legacy reflected in the form of dance and songs, culture and traditions observed and the prevalent ethos. The pristine landscape is an everlasting attraction along with semi tropical forests, savannah grasslands, bamboo jungles and alpine cultivated uplands. India’s relation with this country is friendly and is served as the big brother. So the travel and tourism activity in on this land of Bhutan with the help of India tour operator is easy where the travelers get the best opportunity to visit the foreign land while making holidays in India. Even the name of the country is said to be originated from the Sanskrit word “Bhu-Uttan” which stands for “Highland”, that may be one of the reasons that the land is located on the uppermost part of India. The tributaries of the river of Bhutan are meandering into the Brahamputra River of India that symbolizes the amalgamation of Indian culture and traditions with that of Bhutan. Furthermore, travelers while exploring the various places and tourist destinations of the Bhutan and while interacting the local people, they will find numerous similarities in the culture, traditions, ethos, way of life especially with north east regions of India as Bhutan shares its boundary with Indian Territory of Assam and West Bengal lying to the south and east and Sikkim towards the west and Tibet towards its north. As Bhutan is situated on the semi-tropical region, so it serves as the best destination for flora and fauna tourism to Bhutan as it is known as “Botanist Paradise” with varieties of species.