Remember Newton’s third law ‘For every action, there is an equal and opposite reaction’. Similarly, in human life to every negative event, there’s always an opposite positive reaction that brings long-lasting changes. For example, not too far ago in 1991, India had an acute balance of payment and was on the verge of bankruptcy. In the opposite & positive reaction to that India liberalized its Economy and thanks to that today we are called Resurgent India with foreign reserves of USD 470Bn. COVID – 19 is also presently a mammoth negative event for India & Indian Economy and it will definitely generate equally strong opposite positive reactions that would bring long lasting changes never imagined hitherto. In this context, I am attempting to list a few tangibles & intangibles that had already happened in response to COVID 19 along with the way we should react positively to build on.