Moreh/Tamu
In western Sagaing Division is the border crossing between Moreh (India, Manipur state) and Tamu (Myanmar, Sagaing Division). The small town of Tamu serves primarily as a transport and logistics hub for cross border trade between India and Myanmar. There is also an ATM, a variety of restaurants, and several hotels that accept foreginers.
Zokhawtar/Rikhawdar
The Myanmar government opened the Zokhawthar (India, Mizoram state) and Rikhawdar (Myanmar, Chin State) border crossing to increase the trade flow to remote northwestern Chin State. That being said, this mountainous region offers incredible scenery, rugged roads, and a unique cultural experience. Just outside of Rikhawdar village is the heart-shaped Rih Lake.
It is not permitted for foreigners to cross at any other India-Myanmar border points.
source: https://www.go-myanmar.com/arriving-and-departing-over-land