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Thimphu is a district of Bhutan. It is also the capital of Bhutan and the largest city in the whole kingdom. Thimphu Dzongkhag is located in the western part of the country. It shares boundaries with Gasa, Punakha &Wangduephodrang Dzongkhags in the east, Chukha & Dagana in the south, Paro Dzongkhag in the west. In the north, it borders the Tibetan Autonomous Region of China. Thimphu is among the more developed Dzongkhags in the country. It has a relatively good road network, especially in the lower Gewogs. The Gewogs in the northern part of the Dzongkhag, which have rugged and mountainous terrain with extreme cold climate, are connected only by mule track making access and delivery of development services difficult and expensive.
Phuentsholing is a border town in southern Bhutan, and is the administrative seat (dzongkhag thromde) of Chukha District. The town occupies parts of both Phuentsholing Gewog and Sampheling Gewog. Phuentsholing lies opposite the Indian town of Jaigaon, and cross-border trade has resulted in a thriving local economy. For example, the town serves as headquarters for the Bank of Bhutan.
Punakha is the administrative centre of Punakha dzongkhag, one of the 20 districts of Bhutan. Punakha was the capital of Bhutan and the seat of government until 1955, when the capital was moved to Thimphu. It is about 72 km away from Thimphu and it takes about 3 hours by car from the capital Thimphu. Unlike Thimphu it is quite warm in winter and hot in summer. It is located at an elevation of 1,200 metres above sea level and rice is grown as the main crop along the river valleys of two main rivers of Bhutan, the Pho Chu and Mo Chu. Dzongkha is widely spoken in this district.
Samdrup Jongkhar

Samdrup Jongkhar is a town and seat of Samdrup Jongkhar District in Bhutan.It is located at the south-eastern part of Bhutan and borders the Indian state of Assam. Though there are no proper documentation of the development of the town, It is said to have developed as a result of the construction of the Samdrup Jongkhar- tashigang national Highway in the 1960s. In the past the Sharchops of Tashigang, Dundsan, Orong and yangtse used to trade in a small town called Gudama (current day mela bazaar). Today[when?] it is one of the most important[says who?] trading town for eastern districts of Bhutan. Post 2003 militant flush out in the district and the ULFA and BODO militant problem, much of the business was at halt, causing ripple effect on the developmental and socio-economic life of the people of most of the eastern Bhutan people.

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