Citizens of India are lucky that they need not pay the daily tourist tariff of USD 250/night and moreover they can enjoy the luxury of travelling on their own, rather than through an expensive travel agent. But, the immigration rules are different from other countries.
India has 3 entry points into Bhutan by road one each at Phuentsholing, Gelephu (maybe used only for exit) and Samdrup Jongkhar. The best option is to use the primary route that is through Phuentsholing. Phuentsholing shares neighborhood with the town of Jaigaon on the Indian side. You could just cross the border on foot from Jaigaon through an official entry point.You do not need any permits to enter the Phuentsholing.
Visitors are required to complete a passenger declaration form for checking by concerned officers on arrival. The following articles are exempted from duty :-
a). Personal affects and articles for day to day use by the visitor
b). 1 litre of alcohol (spirits or wine)
c). 200 cigarettes, on payment of import duty of 200%
d). Instruments, apparatus or appliances for professional use
e). Photogrphic equipment, video cameras and other electronic goods for personal use .