This paper presents a comprehensive analysis of aggregate technical and commercial losses(AT & C) occur in Power Distribution Sector with special focus on loss reduction and efficiency improvement of power supply. Different major aspects of technical and non-technical losses have been identified and on the basis of that a number of remedial measures have been suggested for loss reduction and to facilitate the improvement of overall efficiency of the power distribution system. The main objective of this paper is to implement a distribution system having negligible Non Technical Losses (NTL).Some case studies (CESC,NDPL) have also been made to reflect the viability of the loss reduction techniques which have been already implemented. This may provide further strategy to energy planners and managers.