evidence: Tourism, natural resources, industries, agriculture and foreign employment are the major sources of income for the people of Province No. 1. This province is the location of the world's highest peaks, including Mount Everest, Kanchenjunga, Makalu, Choyu, Lhotse, Jannu, etc. which has served as a natural border with China and helped to gain many tourists on a daily basis. Also, This state has other many tourist sites including Antudanda of Ilam, Kanyam and Bhedetar of Dhankuta, Namche Bazaar of Solukhumbu, Sagarmatha Base Camp, Taltalaiya of Sunsari, Sagarmatha National Park, Makalu Barun National Park, Koshi Tappu Wildlife Sanctuary, Kanchenjunga Conservation Area and Nepal's tallest waterfalls like Todke and Pokli.