A recent study has ranked Kolkata among the top 100 destination cities for the year 2016. The study, undertaken by a major multinational financial services corporation, titled 'Global Destination Cities Index' for 2016, placed Kolkata at number 62. The sixth edition of the Index provides a ranking of 132 most visited cities around the world by projecting 'visitor volume' and 'spend estimates' for the particular calendar year.<br/><br/>The West Bengal government has given special attention to tourism as a way of revenue generation. Several steps have already been taken up to woo overseas tourists. The government has initiated a 'Teresa Tour' project, eyeing overseas tourists' volume in Kolkata, and will formulate a home-stay policy soon for better accommodation of foreign tourists. The Bengal hills – comprising Darjeeling, Kurseong, Kalimpong, Pedong, Mirik, Sandakphu, Siliguri, Samsing, Dooars Valley, Lava and many others – have proven to be unforgettable for foreigners.