Incandescent Light Bulb works on the Principle of Heating Effect of current, where Resistance offered by the filament converts Electrical Energy to Heat Energy. When heated up, light become visible, and therefore Bulb glows, in whcih very small ammount of Energy is used as Light Energy, Rest Energy gets unused as Heat Eenrgy.
LED Bulbs are working on Semiconductor Diode Device, where when Electron jumps from high Energy to low Energy Level (called Energy gap), energy is released as photon, and phenomenon happens inside the device, and therefore most of the Energy appears as Light Energy
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