The operating point of the PV system depends upon the temperature, irradiation, wind speed, humidity and other environmental factors. To operate the photovoltaic system in a power efficient way, the designer should be well acquainted with the knowledge of photovoltaic behavior in terms of voltage, current and power. The task of an efficient PV system is to track the maximum operating point correctly so that optimum power can be received from the sun. Although the efficiency of the solar photo voltaic system is improving day by day but still optimum power has not been harnessed due to changes in temperature, irradiance and other factors that vary with places. The study has investigated the change in volume of water pumped by using maximum power point tracking mechanism and its benefits to the end user. The work is based on the maximum power transfer theory. The DC-DC converter will match the impedance of the photovoltaic module with the load by generating appropriate duty cycle that will be used to turn ON or OFF the electronic switch of the converter. Hence, this study is intended to design and simulate an efficient MPPT based PV tracking system for pumping application.