Mahatma Gandhi National Rural Employment Guarantee Act ( MGNREGA) provides a legal guarantee of 100 days of wage of employment to rural households. This program helps them in increasing their income and purchasing power, thus helping them meet their basic needs and reducing poverty. MGNREGA has made a dent on poverty by increasing employment opportunities. Some studies shows that during the first year of implementation in 200 districts, 2.10 crore households were employed. According to National Institute of Rural Development and Panchayati Raj, the program reduced poverty overall 32% and prevented 14 million falling below poverty line.