Policy and regulatory frameworks governing the Information and communication technology was provided a basic foundation for the Digital Nepal framework, E-learning and basically emphasized to management, administration and governance to ensure transparency, accountability and answerability at all levels of society and state. The main objective of this study was to analyze and review the status of ICT policy and it’s implication on e-learning during Covid-19 in Nepal. For this, secondary data reviewed the Nepal government ICT related Act, policies, plan, program and journals, reports were the major contextual analysis. Similarly, for the primary analysis, researcher selected BTTM program judgmentally because most of the students were come from both rural and urban parts of Nepal. Altogether 230 students were the population including even semester (2nd, 4th, 6th and 8th) semester students. The online survey (Google form/ Microsoft team 365) was used in February 2021.The major IT policy 2000 and ICT policy 2015 was focused on human resource development and ICT infrastructure development. Internet penetration in Nepal stood at 57% in 2017, higher than south Asian average of 36%. By analyzing the primary survey, IT infrastructure, network quality, internet connection and internet cost are the main hindering factors for E-learning and henceforth need to be improved. Similarly, government also ready to launch the IT for the effective digitalization of services and encouraged the students and teachers by providing the subsidies in internet cost.

Keywords : Information Communication Technology, Elearning, Information Technology, Human Resource, ICT Infrastructure.