The initial investment of rice cultivation by mechanical technique was high. This was only due to the cost of planting machine. We analysed the overall cost (without machine cost) and benefits of the two methods, it manifested that the mechanical method is very much beneficial over traditional rice cultivation technique. We observed that the requirement of soil, irrigation water, number of seeds etc. decreased in mechanical cultivation technique while net income increase by 13.07% with 80% government subsidy. Furthermore, the initial rooting was quicker, growth and development of pot raised seedlings was better than the traditional technique. Hence, this technique can give better return to the farmers with the help of government subsidy.