Now-a-days quantum dot intermediate band solar cell (QD IBSC) is the most promising approach for increasing the efficiency of the solar cell. In this paper InxGa1-xN &GaAs based p-i-n reference cell and quantum dot intermediate band solar cell where AlxGa1-xAs is used in window layer have been studied for high efficiency and evaluated the performance with various parameters. Here quantum dots of InAs&InN are placed in the i-layer of p-i-n reference cell. V-I characteristics of p-i-n reference cell using GaAs, AlxGa1-xAs is observed & maximum efficiency & the short circuit current density is found 32.87% & 350 A/m2 respectively. Also an increased efficiency of 41.45% & short circuit current density of about 466.07 A/m2 is to be found for same structure using InxGa1-xN material. Maximum efficiency & short circuit current is to be found 58.77% & 649 A/m2 respectively for InxGa1-xN based QD IBSC and 51.59% & 543.36 A/m2 for GaAs based QD IBSC respectively. Comparing all the results we have found that InxGa1-xN based Quantum dot intermediate band solar cell offers the better efficiency.