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Summers are mostly wet and humid whereas the winters are very cold & dry. The best time to visit would be from March-May and September-October. It is ideal to visit in Sept-Oct as this is the time of the annual Tsechu festival where the mask dances are held for 4 days.

Bhutan has strict travel policies for entering and traveling inside. There are two main ways to get into Thimpu if you are travelling internationally, and using a public medium. One is to fly into the Paro airport and then travel to Thimpu and the second is to take a bus from the border town on Phuentsholing which is 7 hours drive from the bus station located across the river from the city centre in Thimpu.
If travelling by yourself by road, see below for details.

International airport of Bhutan is located at Paro which is 54kms from Thimphu. The country's national airlines Druk Air was the only airline connecting Bhutan to the outside world until very recently but recently Buddha Air of Nepal has been permitted to fly to Paro. This lets one easily do a combined Nepal-Bhutan trip.

There is no railway service in Bhutan. However, dont lose heart, there is a possibility of a link being established from Phuentsholing in the near future.

If you are starting from Kolkata, the Bhutanese Government runs a service from Kolkata to Phuentsholing. These buses start from the Esplanade bus station at 7PM and they run on Tuesdays, Thursdays and Saturdays. The journey takes around 18hours.
If you are starting from Siliguri, it offers frequent service for Phuentsholing/Jaigaon as well. It takes 4hours and buses start from near Heritage Hotel. Time is 7:30AM and 1:30PM and they run daily.
If you are starting from Bagdogra, it is around 175 km by road to Phuentsholing, the entry point in Bhutan.
Once you are in Phuentsholing , there are private buses and shared taxis from Phuentsholing to Thimphu. The best option is to book a Bhutan Post bus which leaves each morning at 7 AM (Bhutan time) from the post office.