Shimla: Shimla is bounded by Mandi and Kullu in the north, Kinnaur in the east, and Solan & Sirmaur to the south. Shimla is well known as a hub for India's tourism sector as it is among the top 10 preferred entrepreneurial locations in India. In 1864, Shimla was declared as the summer capital of British India and after independence; it became the capital of Himachal Pradesh. Name of Shimla has been derived from the goddess Shyamala Devi, an incarnation of the Hindu Goddess Kali. Manali: Manali in the Beas River Valley is a beautiful hill station nestled in the mountains of Himachal Pradesh near the northern end of the Kullu Valley. It is located about 270 km north of the state capital, Shimla with a population of approx. 30,000. The small town is the beginning of an ancient trade route to Ladakh and from there over the Karakoram Pass on to Yarkand. Manali and the surrounding area are of great significance to Indian culture and heritage.