The present study was conducted in Dimapur and Kohima districts of Nagaland. The maximum area covered under watershed in these two districts, further Dhansiripar and Medziphema from Dimapur Distract, Kohima Tseminyu from Kohima distract of Nagaland were randomly selected. After that a multi stage simple random sampling technique method was adopted for 320 respondents, out of total numbers, 160 beneficiaries and 160 non-beneficiaries were selected from the study area. Further study reveals that average income of beneficiaries were found to be maximum with 22.75 per cent through plantation crop and forestry, while it was recorded least through service as 3.450 per cent of the total income, respectively. The overall trend shows maximum (40.37 per cent), followed by animal husbandry as 21.72 per cent contributed towards the employment generated on the beneficiary watershed programme. The maximum pair wise limits was Rs 22911.14 and minimum of Rs 129.32 as the limit, which were found statistically significant at 5 per cent level for ‘Z’ 2-tailed test method. Even between the selected enterprises the maximum benefit-cost ratio was recorded on C of Rs 3.13 and minimum on E with Rs 1.25 against every investment of rupee, whereas the BCR indicate the maximum on A to D comparisons after eliminate D with 3.28 against the investment of every Rupee investment.