Religion is the way people live and become inseparable part of the society. Human behaviour includes most of the components and influence from religious facts and it gets inherited in generations, so it becomes part of the learning which hold an important aspect in Indian society. Religion is primarily derived from beliefs, rituals, norms and lifestyle primarily. Another aspect of religious system is the activities an individual involved in; it can be at the workplace as well. These rooted values and integrity influence decision making process at each step of our lives and hence it may be considered as a major condition for entrepreneurs in their ethical selection. By this paper researcher wants to analysis tourism entrepreneurship and show the pivotal role in economic development of India with special reference to Uttrakhand.