is a frontier town in south eastern Bhutan, bordering the Indian state of Assam, located at 170m above sea level. It is the distict capital of Samdrup Jongkhar Dzongkhag and an important market town serving the mountain districts of Trashigang, Trashiyangtse, Lhuntshi and Mongar. The population is a mix of Bhutanese from East, South and Indians. Every morning, tide of Indian workers, cross the border to work in the town. As such there are no sights in particular to see here that would interest tourists but the drive till here from Tashigang is scenic one, passing many little towns, villages and spectacular landscapes with changing vegetation. Guwahati airport is good three and half hours' drive way - about 110km.