India being the country with the most diversification in nature is also facing a lot of problem in withholding the concept of federalism especially when comes to the nation building and State formation in India, with the advent of different political party in different regime there has been a paradigm shift in the concept of federalism in India. In this instance, the paper is trying to begin with how the concept of federalism is being processed in the country by referring to the historical background wherein it has been witnessed that the post-independence period being regarded as the most rhetoric moment for India as there has been a security threat both internally as well as externally with some challenges in terms of the development in the country. Further, the paper will also identify as to the idea of the constituent assembly being discussed by the framers of the constitution with matters related to the incorporation of the concept of federalism in practice. As such the paper is also trying to highlight the points as to the development with changes in the concept of federalism especially in times of Covid wherein, the paper will categorically explore the impact of Covid 19 on federalism in India. With clear understanding about the concept of federalism in India, the author thereby goes on to compare the federal structure of both India and US by referring to ten yardsticks given by Ivo D Duchachek.