Among the poverty alleviation programmes that India has had so far, MNREGA deserves importance due to its impact to rural community in terms of income generation and poverty alleviation. One of the interesting features of the scheme has been the overwhelming participation of women. Moreover, it is also bestowed with multi-tier structure for the implementation and monitoring of the scheme with specified functions and duties of each authority. The agencies involved in the implementation of the programme are Central Employment Guarantee Council, District Programme Coordinator, Programme Officer appointed by the State Government and the Gram Panchayat. All these ensure better implementaion with an eye to checks and balances. Complete Decentralization and Active Participation are the watch-words of the Programme. Apart from enabling rural people with the power to demand work, it is also envisioned with complete transparency. All these provisions are not just unheard but also not expect-able with the myriad of other pro-rural programmes.