India is 2nd largest country after China based on its population. Even whole country is divided based on different language, region, rituals and lots many differences. Efficient governance of such large country with such diversity is tough task. Government of India is aggressively using Information and Communication Technologies in their daily work to provide SMART (Simple, Moral, Accountable, Responsive and Transparent) governance to every citizen of India. The tools, technology and methods used in E-Governance application provide a roadmap for effective and timely delivery of services at the door step of citizen. Majority of regular interaction of government and citizen is done through Local Bodies of government. Local Body is classified in Urban Local Body (ULB) and Rural Local Body (RLB). Purpose of this paper is to examine E-Governance implementation in Local Bodies in India.