In my opinion there are five must-dos in Nainital District which are –

#1 Boating
You will find two types of boats in Nainital for recreational purposes – paddleboats and rowing boats. The view of white swan-shaped paddleboats lining up the wharf at Naini Lake was simply inviting.
However, we finally went for a rowing boat since it can accommodate up to four people at a time excluding the boatman. Charge is Rs 210 per boat for a 30-minute ride.
#2 Ropeway
I think this is the first and foremost thing to do when you are in Nainital town. The ropeway or the cable car takes you to the Snow-View Point situated at a height 2270 meter from where you’ll not only get a panoramic view of Naini Lake but also a breathtaking view of the snow-capped peaks far away. One ride (to and from) costs Rs 150 per head for adults and Rs 100 for kids.
#3 Sightseeing
Sightseeing in Nainital mainly includes visits to Bhimtal, Sattal, Naukuchia Tal, Nainital Zoo, Waterfall, Sunset point and Khurpatal.
It was a bright sunny day and we thoroughly enjoyed boating under the sun. The smell of fresh water brought by the cool breeze rejuvenated my soul.
#4 Paragliding
This one is for adventure lovers. If you have a strong heart and feel the urge to fly like a bird go for paragliding at Bhimtal. The cost for a single trip is Rs 1500 per person.
#5 Shopping
Even if you are travelling on a budget, shopping is UNAVOIDABLE.