The nature and manifestation of poverty varies from society to society, and context to context. Mass poverty exists in many developing countries, whereas poverty in the developed countries is said to be characterised by pockets of poverty. The Mahatma Gandhi National Rural Emp-loyment Guarantee Act (MGNREGA) was introduced to strengthen the rural people by providing employment in a rightsbased framework, to alleviate the rural poverty and reducing distress migration. MGNREGA has significant achievement with regard to livelihood, assets creation, gender equity and social audit.to a great extent, a clean city.