A PROCESS FOR THE PREPARATION OF N4-HYDROXYCYTIDINE AND ITS DERIVATIVES FIELD OF THE INVENTION Present invention relates to a process for the preparation of N4-hydroxycytidine nucleoside compound of Formula I from ribose. Formula I BACKGROUND AND PRIOR ART OF THE INVENTION β-D-N4-hydroxycytidine (EIDD-1931), an orally bioavailable ribonucleoside derivative, has shown broad-spectrum antiviral activity against diverse unrelated RNA viruses (Antimicrobial Agents and Chemotherapy.2018, 8, 62; Journal of Virology.2018, 3, 92; Antiviral Chemistry & Chemotherapy.2006, 5, 275; Science Translational Medicine 202012). EIDD-1931 inhibits replication of acute respiratory syndrome coronavirus (SARS-CoV) in Vero 76 cells, Middle East respiratory syndrome coronavirus (MERS-CoV) in Calu-32B4 cells, and SARS-CoV-2 in Vero cells (IC50s =0.1, 0.15 and 0.3 μM, correspondingly). (3, 92; Antiviral Chemistry & Chemotherapy.2006, 5, 275; Science Translational Medicine 202012) Further, there are reports where in it reduces viral titers of Venezuelan equine encephalitis virus (VEEV) TC-83 in infected Vero cells (EC50 = 0.426 μM) and remdesivir-resistant strains of the model CoV mouse hepatitis virus (MHV) in infected DBT cells. (Journal of Virology.2018, 3, 92; Antiviral Chemistry & Chemotherapy.2006, 5, 275; Science Translational Medicine 2020 12) Virologists in the lab of Ralph Baric (Prof. William R. Kenan) are working with colleagues in the lab of Mark Denison, Pro. Edward Claiborne Stahlman (Vanderbilt University Medical Center), Prof. George Painter (Drug Innovation Ventures at Emory) and director of the Emory Institute for Drug Development (EIDD). Denison laboratory established that EIDD-1931 blocked the replication of a broad spectrum of coronaviruses. Maria Agostini, a postdoctoral fellow in the Denison lab, demonstrated that the viruses showing resistance to remdesivir experience higher inhibition from EIDD-1931. Viruses prone to remdesivir resistance mutations are actually more vulnerable to EIDD-1931 and vice versa, signifying that the two drugs could be useful in combination for improved efficacy and to avert the emergence of resistance. In view of the escalating demand for EIDD molecules for the cure of COVID-19, new and more efficient routes to EIDD-1931 are needed. N4- hydroxycytidine and its different analogues have been synthesized and patented before. The disclosure by Emory University covered in two different patents already presented the N4- hydroxycytidine nucleoside derivatives, compositions, and methods related thereto. References may be made to patent application WO2016/106050A1, which describes the synthesis of N4-hydroxy cytidine from cytidine, solution of hydroxylamine hydrochloride in water was prepared, and adjusted to pH = 6 with a small amount of aq. NaOH. A sealable pressure tube was charged with this solution and cytidine and heated with stirring at 37°C for 16h, this procedure takes more time and includes tedious workup procedures and purification procedure by employing reverse phase flash chromatography. C _ytidine ^EIDD-1931 References may be made to patent application WO2019/113462 A1, which describes the synthesis of N4-hydroxy cytidine from uridine, the compound can be made in one step from cytidine by heating in a pH-adjusted solution of hydroxylamine. Despite being shorter, this route tends to give lower yields and requires tedious workup and purification by reverse phase flash column chromatography, limiting its use to producing smaller quantities. References may be made to Journal, Chemical Communication, 2020, 56, 13363, which reported two steps process of EIDD-2801 by the selective acylation and direct amination of cytidine, where starting material used is not available in bulk quantity. The present invention describes an improved route for the synthesis of β-D-N4-hydroxycytidine and its analogues starting from ribose involving different intermediate synthesis procedures and coupling conditions. Further, the present invention also established an improvised method for N- hydroxylation of cytidine and its derivatives. The present invention has various merits over previous methods such as: i. avoids the use of buffer; ii. completes the reaction in lesser time (2 hrs); iii. ease in purification. The present invention proposes a development of novel process for the synthesis of N4- hydroxycytidine from commercially available starting materials, requires very mild reaction condition and short period of time. OBJECTIVE OF THE INVENTION The main objective of present disclosure is to provide an economical process for the synthesis of N4-hydroxycytidine nucleoside compound of Formula I currently under consideration for the treatments of COVID-19 infections. Another objective of the present invention is to provide simple route for the N-hydroxylation procedure of cytidine and its analogues. BRIEF DESCRIPTION OF THE DRAWINGS Fig 1 represents the synthetic approach for preparation of compound of Formula 3. Fig 2 represents the synthetic approach for preparation of compound of Formula I EIDD-1931. Fig 3 represents the synthetic approach for preparation of compound of EIDD-2801. SUMMARY OF THE INVENTION Accordingly, present invention provides a process for the preparation of a compound of Formula I Formula I wherein ‘W’ is independently selected from the group consisting of NH, S or O; P is independently selected from the group consisting of CH ₂ , CHCH ₃ , C(CH ₃ ) ₂ , CHF, CF ₂ , or CD ₂ ; Y is selected from N or CR’; Z is selected from N or CR”; R ¹ , R ² , R ³ , and R ⁵ are each independently selected from the group consisting of H, optionally substituted esters, optionally substituted branched esters, optionally substituted carbonates, optionally substituted carbamates, optionally substituted thioesters, optionally substituted branched thioesters, optionally substituted thiocarbonates, optionally substituted S-thiocarbonate, optionally substituted dithiocarbonates, optionally substituted thiocarbamates, optionally substituted oxymethoxycarbonyl, optionally substituted oxymethoxythiocarbonyl, optionally substituted oxymethylcarbonyl, optionally substituted oxymethylthiocarbonyl, Lamino acid esters, D-amino acid esters, N-substituted L-amino acid esters, N,N-disubstituted L-amino acid esters, N-substituted D-amino acid esters, Ν,Ν-disubstituted Damino acid esters, optionally substituted sulfenyl, optionally substituted imidate, optionally substituted hydrazonate, optionally substituted oximyl, optionally substituted imidinyl, optionally substituted imidyl, optionally substituted aminal, optionally susbstituted hemiaminal, optionally substituted acetal, optionally susbstituted hemiacetal, optionally substituted carbonimidate, optionally substituted thiocarbonimidate, optionally substituted carbonimidyl, optionally substituted carbamimidate, optionally substituted carbamimidyl, optionally substituted thioacetal, optionally substituted S- acyl-2-thioethyl, optionally substituted bis-(acyloxybenzyl)esters, optionally substituted (acyloxybenzyl)esters, and BAB-esters; R’ and R” are independently selected from the group consisting of hydrogen, deuterium, halogen, hydroxyl, amino, thiol, alkyl, alkenyl, alkynyl, aryl, heteroaryl, carbocyclyl, heterocarbocyclyl, cycloalkyl, heterocyclyl, or carbonyl; comprising the steps of: i. reacting the intermediate compound of Formula 3 with a substituted nucleobase compound in presence of a lewis acid and a solvent to obtain the compound of Formula 4; Formula 3 Formula 4 ii. deacetylation of compound of Formula 4 as obtained in step (i) in presence of ammonia and MeOH to obtain compound of Formula 5; Formula 5 iii. N-hydroxylation of compound of Formula 5 as obtained in step (ii) with NHOH.HCl and salt in presence of water to obtain compound of Formula I.

Formula I In an embodiment of the present invention, nucleobase is selected from the group comprising of: In another embodiment of the present invention, the substituted nucleobase compound is activated in hexamethyldisilazane (HMDS) in presence of trimethylsilyl trifluoromethanesulfonate (TMSOTf) at 60 ^o C to 120 ^o C in solvent under anhydrous conditions. In yet another embodiment of the present invention, the Lewis acid used is selected from the group consisting of tin tetrachloride, zinc chloride, BF3 etherate, indium chloride, zinc bromide, aluminium chloride. In yet another embodiment of the present invention, the solvent is selected from the group consisting of dry acetonitrile, dichloroethane or combination thereof. In yet another embodiment of the present invention, compound of formula I is selected from the group comprising of: Formula V

Formula Vla Formula Vlb Formula Vlc Formula Vld Formula Vle Formula Vlf Formula X Formula XI Formula XII Formula XVI Formula XVII Formula XVIII Formula XIX In yet another embodiment, present invention provides a process for the preparation of EIDD-2801 comprising the steps of: i) acetonide protection of cytidine compound of Formula C1 in presence of acid to obtain acetonide protected cytidine; ii) diesterification of acetonide protected cytidine as obtained in step (i) in presence of base to obtain compound of Formula C2; iii) N-hydroxylation of compound of Formula C2 as obtained in step (ii) in presence of salt to obtain N-hdroxylated cytidine; iv) deprotection of N-hdroxylated cytidine as obtained in step (iii) in presence of deprotecting agent & water to obtain EIDD-2801. In yet another embodiment of the present invention, the acetonide protecting agent used is selected from 2,2 dimethoxypropane, Acetone or 2-methoxypropane. In yet another embodiment of the present invention, the reagent used is selected from the group consisting of isobutyric anhydride, isobutyryl chloride, acetic anhydride, benzoic anhydride, benzoyl chloride thereof. In yet another embodiment of the present invention, the base used is selected from the group consisting of triethylamine, trimethylamine, dimethyl amino pyridine, pyridine, pyrrolidine, imidazole or combination thereof. In yet another embodiment of the present invention, the reagent used is selected from the group consisting of hydroxylamine hydrochloride, perchloroacetate or combination thereof. In yet another embodiment of the present invention, the salt used is selected from the group consisting of ammonium acetate, sodium acetate, potassium acetate, potassium carbonate and cesium carbonate or combination thereof. In yet another embodiment of the present invention, the deprotecting agent used is selected from the group consisting of trifluoroacetic acid, acetic acid, formic acid or para toluene sulphonic acid. DETAIL DESCRIPTION OF THE INVENTION Present invention provides a process for preparation of compound of Formula I Formula I wherein ‘W’ is independently selected from the group consisting of NH, S or O; P is independently selected from the group consisting of CH ₂ , CHCH ₃ , C(CH ₃ ) ₂ , CHF, CF ₂ , or CD2; Y is selected from N or CR’; Z is selected from N or CR”; R ¹ , R ² , R ³ , and R ⁵ are each independently selected from the group consisting of H, optionally substituted esters, optionally substituted branched esters, optionally substituted carbonates, optionally substituted carbamates, optionally substituted thioesters, optionally substituted branched thioesters, optionally substituted thiocarbonates, optionally substituted S-thiocarbonate, optionally substituted dithiocarbonates, optionally substituted thiocarbamates, optionally substituted oxymethoxycarbonyl, optionally substituted oxymethoxythiocarbonyl, optionally substituted oxymethylcarbonyl, optionally substituted oxymethylthiocarbonyl, Lamino acid esters, D-amino acid esters, N-substituted L-amino acid esters, N,N-disubstituted L-amino acid esters, N-substituted D-amino acid esters, Ν,Ν-disubstituted Damino acid esters, optionally substituted sulfenyl, optionally substituted imidate, optionally substituted hydrazonate, optionally substituted oximyl, optionally substituted imidinyl, optionally substituted imidyl, optionally substituted aminal, optionally susbstituted hemiaminal, optionally substituted acetal, optionally susbstituted hemiacetal, optionally substituted carbonimidate, optionally substituted thiocarbonimidate, optionally substituted carbonimidyl, optionally substituted carbamimidate, optionally substituted carbamimidyl, optionally substituted thioacetal, optionally substituted S- acyl-2-thioethyl, optionally substituted bis-(acyloxybenzyl)esters, optionally substituted (acyloxybenzyl)esters, and BAB-esters; R’ and R’’ are independently selected from the group consisting of hydrogen, deuterium, halogen, hydroxyl, amino, thiol, alkyl, alkenyl, alkynyl, aryl, heteroaryl, carbocyclyl, heterocarbocyclyl, cycloalkyl, heterocyclyl, or carbonyl; comprising the steps of: i. reacting the intermediate compound of Formula 3 Formula 3 with a substituted nucleobase compound in presence of a lewis acid and a solvent to obtain the compound of Formula 4;

ii. deacetylation of compound of Formula 4 obtained in step-i in presence of ammonia and MeoH to obtain compound of Formula-5; iii. N-hydroxylation of compound of Formula-5 obtained in stage-ii with NHOH.HCl and salt in presence of water to obtain compound of Formula I. The substituted Nucleobase comprises of The substituted nucleobase is activated in hexamethyldisilazane (HMDS) in the presence of trimethylsilyl trifluoromethanesulfonate (TMSOTf) at 60 ^o C to 120 ^o C in dichloroethane under anhydrous conditions. Lewis acid is selected from the list of tin tetrachloride, zinc chloride, BF3 etherate, indium chloride, zinc bromide, aluminium chloride or combination thereof. The solvent is selected from dry acetonitrile, dichloroethane or combination thereof. As used herein, "alkyl" means a straight or branched chain saturated hydrocarbon moieties such as those containing from 1 to 10 carbon atoms. A “higher alkyl” refers to saturated hydrocarbon having 11 or more carbon atoms. A “C ₆ -C ₁₆ ” refers to an alkyl containing 6 to 16 carbon atoms. Likewise a “C ₆ -C ₂₂ ” refers to an alkyl containing 6 to 22 carbon atoms. Representative saturated straight chain alkyls include methyl, ethyl, n-propyl, n-butyl, n-pentyl, n-hexyl, n-septyl, n-octyl, n-nonyl, and the like; while saturated branched alkyls include isopropyl, sec-butyl, isobutyl, tert- butyl, isopentyl, and the like. As used herein, the term “alkenyl” refers to unsaturated, straight or branched hydrocarbon moieties containing a double bond. Unless otherwise specified, C ₂ -C ₂₄ (e.g., C ₂ -C ₂₂ , C ₂ -C ₂₀ , C ₂ - C ₁₈ , C ₂ -C ₁₆ , C ₂ -C ₁₄ , C ₂ -C ₁₂ , C ₂ -C ₁₀ , C ₂ -C ₈ , C ₂ -C ₆ , or C ₂ -C ₄ ) alkenyl groups are intended. Alkenyl groups may contain more than one unsaturated bond. Examples include ethenyl, 1-propenyl, 2- propenyl, 1-methyletheny1, 1-butenyl, 2-butenyl, 3-butenyl, 1-methyl-lpropenyl, 2-methyl-l- propenyl, 1-methy1-2-propenyl, 2-methyl-2-propenyl, 1-pentenyl, 2- pentenyl, 3-pentenyl, 4- pentenyl, 1-methyl-1-butenyl, 2-methyl-1-butenyl, 3-methyl-1-butenyl, 1-methy1-2-butenyl, 2- methyl-2-butenyl, 3-methyl-2-butenyl, l-methyl-3-butenyl, 2-methyl-3- butenyl, 3-methyl-3- butenyl, 1,1-dimethy1-2-propenyl, 1,2-dimethyl-1-propenyl, 1,2-dimethy1-2- propenyl, 1-ethyl- 1-propenyl, 1-ethy1-2-propenyl, 1-hexenyl, 2-hexenyl, 3-hexenyl, 4-hexenyl, 5-hexenyl, 1- methyl-1-pentenyl, 2-methyl-1-pentenyl, 3-methyl-1-pentenyl, 4-methyl-lpentenyl, 1 -methyl-2- pentenyl, 2-methyl-2-pentenyl, 3-methyl-2-pentenyl, 4-methyl-2-pentenyl, 1 -methyl-3-pentenyl, 2-methyl-3-pentenyl, 3-methyl-3-pentenyl, 4-methyl-3-pentenyl, 1-methyl4-pentenyl, 2-methyl- 4-pentenyl, 3-methyl-4-pentenyl, 4-methyl-4-pentenyl, l,l-dimethyl-2- butenyl, l,l-dimethyl-3- butenyl, 1,2-dimethyl-1-butenyl, 1,2-dimethy1-2-butenyl, 1,2-dimethyl3-butenyl, 1,3-dimethyl- 1-butenyl, 1,3-dimethy1-2-butenyl, l,3-dimethyl-3-butenyl, 2,2- dimethyl-3-butenyl, 2,3- dimethyl-1-butenyl, 2,3-dimethyl-2-butenyl, 2,3-dimethyl-3-butenyl, 3,3-dimethyl-l-butenyl, 3,3- dimethyl-2-butenyl, 1-ethy1-1-butenyl, 1-ethyl-2-butenyl, l-ethyl-3- butenyl, 2-ethyl-1-butenyl, 2-ethyl-2-butenyl, 2-ethyl-3-butenyl, 1,1,2-trimethy1-2-propenyl, 1- ethyl-1-methy1-2-propenyl, 1-ethy1-2-methyl-1-propenyl, and 1-ethyl-2-methy1-2-propenyl. The term “vinyl” refers to a group having the structure -CH=CEh; 1-propenyl refers to a group with the structure-CH=CH- CH ₃ ; and 2- propenyl refers to a group with the structure -CH ₂ -CH=CH ₂ . Asymmetric structures such as (Z ₁ Z ₂ ) C=C(Z ₃ Z ₁ ) are intended to include both the E and Z isomers. This can be presumed in structural formulae herein wherein an asymmetric alkene is present, or it can be explicitly indicated by the bond symbol C=C. As used herein, the term “alkynyl” represents straight or branched hydrocarbon moieties containing a triple bond. Unless otherwise specified, C ₂ -C ₂₄ (e.g., C ₂ -C ₂₄ , C ₂ -C ₂₀ , C ₂ - C ₁₈ , C ₂ -C ₁₆ , C ₂ -C ₁₄ , C ₂ -C ₁₂ , C ₂ -C ₁₀ , C ₂ -C ₈ , C ₂ -C ₆ , or C ₂ -C ₄ ) alkynyl groups are intended. Alkynyl groups may contain more than one unsaturated bond. Examples include C ₂ -C ₆ -alkynyl, such as ethynyl, 1- propynyl, 2-propynyl (or propargyl), 1-butynyl, 2-butynyl, 3-butynyl, 1-methyl-2-propynyl, 1- pentynyl, 2-pentynyl, 3-pentynyl, 4-pentynyl, 3-methyl-l-butynyl, l-methyl-2-butynyl, 1- methyl- 3-butynyl, 2-methyl-3-butynyl, l,l-dimethyl-2-propynyl, l-ethyl-2-propynyl, 1-hexynyl, 2- hexynyl, 3-hexynyl, 4-hexynyl, 5-hexynyl, 3-methyl-1-pentynyl, 4-methyl-1-pentynyl, 1- methyl-2-pentynyl, 4-methyl-2-pentynyl, l-methyl-3-pentynyl, 2-methyl-3-pentynyl, 1-methyl4- pentynyl, 2-methyl-4-pentynyl, 3-methyl-4-pentynyl, l,l-dimethyl-2-butynyl, l,l-dimethyl-3- butynyl, l,2-dimethyl-3-butynyl, 2,2-dimethyl-3-butynyl, 3,3-dimethyl-l-butynyl, l-ethyl-2- butynyl, l-ethyl-3-butynyl, 2-ethyl-3-butynyl, and 1 -ethyl-1 -methyl-2-propynyl. Non-aromatic mono or polycyclic alkyls are referred to herein as "carbocycles" or "carbocyclyl" groups. Representative saturated carbocycles include cyclopropyl, cyclobutyl, cyclopentyl, cyclohexyl, and the like; while unsaturated carbocycles include cyclopentenyl and cyclohexenyl, and the like. "Heterocarbocycles" or heterocarbocyclyl" groups are carbocycles which contain from 1 to 4 heteroatoms independently selected from nitrogen, oxygen and sulfur which can be saturated or unsaturated (but not aromatic), monocyclic or polycyclic, and wherein the nitrogen and sulfur heteroatoms can be optionally oxidized, and the nitrogen heteroatom can be optionally quatemized. Heterocarbocycles include morpholinyl, pyrrolidinonyl, pyrrolidinyl, piperidinyl, hydantoinyl, valerolactamyl, oxiranyl, oxetanyl, tetrahydrofuranyl, tetrahydropyranyl, tetrahydropyridinyl, tetrahydroprimidinyl, tetrahydrothiophenyl, tetrahydrothiopyranyl, tetrahydropyrimidinyl, tetrahydrothiophenyl, tetrahydrothiopyranyl, and the like. The term "aryl" refers to aromatic homocyclic (i.e., hydrocarbon) mono-, bi- or tricyclic ring-containing groups preferably having 6 to 12 members such as phenyl, naphthyl and biphenyl. Phenyl is a preferred aryl group. The term "substituted aryl" refers to aryl groups substituted with one or more groups, preferably selected from alkyl, substituted alkyl, alkenyl (optionally substituted), aryl (optionally substituted), heterocyclo (optionally substituted), halo, hydroxy, alkoxy (optionally substituted), aryloxy (optionally substituted), alkanoyl (optionally substituted), aroyl, (optionally substituted), alkylester (optionally substituted), arylester (optionally substituted), cyano, nitro, amino, substituted amino, amido, lactam, urea, urethane, sulfonyl, and, the like, where optionally one or more pair ofsubstituents together with the atoms to which they are bonded form a 3 to 7 member ring. As used herein, "heteroaryl" or “heteroaromatic” refers an aromatic heterocarbocycle having 1 to 4 heteroatoms selected from nitrogen, oxygen and sulfur, and containing at least 1 carbon atom, including both mono- and polycyclic ring systems. Polycyclic ring systems can, but are not required to, contain one or more non-aromatic rings, as long as one ofthe rings is aromatic. Representative heteroaryls are furyl, benzofuranyl, thiophenyl, benzothiophenyl, pyrrolyl, indolyl, isoindolyl, azaindolyl, pyridyl, quinolinyl, isoquinolinyl, oxazolyl, isooxazolyl, benzoxazolyl, pyrazolyl, imidazolyl, benzimidazolyl, thiazolyl, benzothiazolyl, isothiazolyl, pyridazinyl, pyrimidinyl, pyrazinyl, triazinyl, cinnolinyl, phthalazinyl, and quinazolinyl. It is contemplated that the use ofthe term "heteroaryl" includes N-alkylated derivatives such as a 1- methylimidazol- 5-yl substituent. As used herein, "heterocycle" or "heterocyclyl" refers to mono- and polycyclic ring systems having 1 to 4 heteroatoms selected from nitrogen, oxygen and sulfur, and containing at least 1 carbon atom. The mono- and polycyclic ring systems can be aromatic, non-aromatic or mixtures of aromatic and non-aromatic rings. Heterocycle includes heterocarbocycles, heteroaryls, and the like. "Alkylthio" refers to an alkyl group as defined above with the indicated number of carbon atoms attached through a sulfur bridge. An example of an alkylthio is methylthio, (i.e., - S-CH ₃ ). "Alkoxy" refers to an alkyl group as defined above with the indicated number of carbon atoms attached through an oxygen bridge. Examples of alkoxy include, but are not limited to, methoxy, ethoxy, n-propoxy, i-propoxy, n- butoxy, s-butoxy, t-butoxy, n- pentoxy, and spentoxy. Preferred alkoxy groups are methoxy, ethoxy, n-propoxy, i-propoxy, n-butoxy, sbutoxy, t- butoxy. "Alkylamino" refers an alkyl group as defined above with the indicated number of carbon atoms attached through an amino bridge. An example of an alkylamino is methylamino, (i.e., - NH-CH ₃ ). "Alkanoyl" refers to an alkyl as defined above with the indicated number of carbon atoms attached through a carbonyl bride (i.e., -(C=0) alkyl). "Alkylsulfonyl" refers to an alkyl as defined above with the indicated number of carbon atoms attached through a sulfonyl bridge (i.e., -S(=0) ₂ alkyl) such as mesyl and the like, and "Arylsulfonyl" refers to an aryl attached through a sulfonyl bridge (i.e., - S(=0) ₂ aryl). "Alkylsulfamoyl" refers to an alkyl as defined above with the indicated number of carbon atoms attached through a sulfamoyl bridge (i.e., -NHS(=0) ₂ alkyl), and an "Arylsulfamoyl" refers to an alkyl attached through a sulfamoyl bridge (i.e., - NHS(=0) ₂ aryl). "Alkylsulfmyl" refers to an alkyl as defined above with the indicated number of carbon atoms attached through a sulfmyl bridge (i.e. -S(=0)alkyl). The terms "cycloalkyl" and "cycloalkenyl" refer to mono-, bi-, or tri homocyclic ring groups of 3 to 15 carbon atoms which are, respectively, fully saturated and partially unsaturated. The term "cycloalkenyl" includes bi- and tricyclic ring systems that are not aromatic as a whole, but contain aromatic portions (e.g., fluorene, tetrahydronapthalene, dihydroindene, and the like). The rings of multi-ring cycloalkyl groups can be either fused, bridged and/orjoined through one or more spiro unions. The terms "substituted cycloalkyl" and "substituted cycloalkenyl" refer, respectively, to cycloalkyl and cycloalkenyl groups substituted with one or more groups, preferably selected from aryl, substituted aryl, heterocyclo, substituted heterocyclo, carbocyclo, substituted carbocyclo, halo, hydroxy, alkoxy (optionally substituted), aryloxy (optionally substituted), alkylester (optionally substituted), arylester (optionally substituted), alkanoyl (optionally substituted), aryol (optionally substituted), cyano, nitro, amino, substituted amino, amido, lactam, urea, urethane, sulfonyl, and the like. The terms "halogen" and "halo" refer to fluorine, chlorine, bromine, and iodine. The term "substituted" refers to a molecule wherein at least one hydrogen atom is replaced with a substituent. When substituted, one or more of the groups are "substituents." The molecule can be multiply substituted. In the case of an oxo substituent ("=0"), two hydrogen atoms are replaced. Example substituents within this context can include halogen, hydroxy, alkyl, alkoxy, nitro, cyano, oxo, carbocyclyl, carbocycloalkyl, heterocarbocyclyl, heterocarbocycloalkyl, aryl, arylalkyl, heteroaryl, heteroarylalkyl, -NRaRb, -NRaC(=0)Rb, - NRaC(=0)NRaNRb, -NRaC(=0)0Rb, - NRaSO2Rb, - C(=0)Ra, -C(=0)0Ra, -C(=0)NRaRb, - 0C(=0)NRaRb, -ORa, -SRa, -SORa, - S(=0) ₂ Ra, - 0S(=0) ₂ Ra and -S(=0) ₂ 0Ra. Ra and Rb in this context can be the same or different and independently hydrogen, halogen hydroxyl, alkyl, alkoxy, alkyl, amino, alkylamino, dialkylamino, carbocyclyl, carbocycloalkyl, heterocarbocyclyl, heterocarbocycloalkyl, aryl, arylalkyl, heteroaryl, heteroarylalkyl. The term “optionally substituted “as used herein, means that substitution with an additional group is optional and therefore it is possible for the designated atom to be unsubstituted. Thus, by use of the term “optionally substituted” the disclosure includes examples where the group is substituted and examples where it is not. Examples of prodrugs that can be used to improve bioavailability include esters, optionally substituted esters, branched esters, optionally substituted branched esters, carbonates, optionally substituted carbonates, carbamates, optionally substituted carbamates, thioesters, optionally substituted thioesters, branched thioesters, optionally substituted branched thioesters, thiocarbonates, optionally substituted thiocarbonates, S-thiocarbonate, optionally substituted S- thiocarbonate, dithiocarbonates, optionally substituted dithiocarbonates, thiocarbamates, optionally substituted thiocarbamates, oxymethoxycarbonyl, optionally substituted oxymethoxycarbonyl, oxymethoxythiocarbonyl, optionally substituted oxymethoxythiocarbonyl, oxymethylcarbonyl, optionally substituted oxymethylcarbonyl, oxymethylthiocarbonyl, optionally substituted oxymethylthiocarbonyl, L-amino acid esters, D-amino acid esters, Nsubstituted L-amino acid esters, Ν,Ν-disubstituted L-amino acid esters, N-substituted D-amino acid esters, Ν,Ν-disubstituted D-amino acid esters, sulfenyl, optionally substituted sulfenyl, imidate, optionally substituted imidate, hydrazonate, optionally substituted hydrazonate, oximyl, optionally substituted oximyl, imidinyl, optionally substituted imidinyl, imidyl, optionally substituted imidyl, aminal, optionally substituted aminal, hemiaminal, optionally susbstituted hemiaminal, acetal, optionally substituted acetal, hemiacetal, optionally susbstituted hemiacetal, carbonimidate, optionally substituted carbonimidate, thiocarbonimidate, optionally substituted thiocarbonimidate, carbonimidyl, optionally substituted carbonimidyl, carbamimidate, optionally substituted carbamimidate, carbamimidyl, optionally substituted carbamimidyl, thioacetal, optionally substituted thioacetal, S-acyl-2-thioethyl, optionally substituted S-acyl-2-thioethyl, bis-(acyloxybenzyl)esters, optionally substituted bis-(acyloxybenzyl)esters, (acyloxybenzyl)esters, optionally substituted (acyloxybenzyl)esters, and BAB-esters. EXAMPLES Following examples are given by way of illustration and therefore should not be construed to limit the scope of the invention. All chemical reactions were performed in oven-dried glassware under a nitrogen atmosphere, except where noted. Chemicals and solvents were reagent-grade and purchased from commercial suppliers (typically Aldrich, Fisher and TCI) and used as received, excepting where noted. All reactions were followed by thin layer chromatography (TLC) to completion, unless stated otherwise. TLC analysis was performed on silica gel, using illumination with a UV lamp (254 nm) or staining with ceric ammonium sulfate and heating. Purification of compounds was performed with Silica gel 60-120 mesh by column chromatography. 1H NMR spectra were measured on a 400 MHz instrument, and processed using MestReNova software. Chemical shifts were measured relative to the appropriate solvent peak: CDCl ₃ (δ 7.27), DMSO-D ₆ (δ 2.50), CD ₃ OD (δ 3.31), D ₂ O (δ 4.79). The following abbreviations were used to describe coupling: s = singlet, d = doublet, t = triplet, q = quartet, p = pentet, m = multiplet, br = broad. ¹³ C NMR spectra were measured on an instrument at 101 MHz with chemical shifts relative to the appropriate solvent peak: CDCl ₃ (δ 77.0), DMSO-D ₆ (δ 39.5), CD ₃ OD (δ 49.0). High resolution mass spectrometry was performed by LTQ-FTMS using either APCI or ESI. EXAMPLE 1 Synthesis of 6-methoxy-2,2-dimethyltetrahydrofuro[3,4-d][1,3]dioxol-4-yl) methanol [1] A solution of D(-)Ribose (10g) in Acetone was charged with 2,2-dimethoxypropane (DMP) (2 equiv) along with catalytic amounts of sulphuric acid and stirred for 16 hours at room temp after complete conversion of starting material, bulk solvent was evaporated under reduced pressure, the reaction mixture was extracted with ethyl acetate and washed with brine, dried over Na ₂ SO ₄ . The residue was purified by column chromatography to get the desired product as gummy solid. 1H NMR (400 MHz, CDCl ₃ ) δ 4.66 (s, 1H), 4.47 (d, J = 5.9 Hz, 1H), 4.28 (d, J = 5.9 Hz, 1H), 4.03 (d, J = 4.3 Hz, 1H), 3.30 (d, J = 4.5 Hz, 2H), 3.09 (s, 3H), 1.17 (s, 3H), 1.01 (s, 3H). EXAMPLE 2 Synthesis of 6-methoxy-2,2-dimethyltetrahydrofuro[3,4-d][1,3]dioxol-4-yl) methyl benzoate [2] The compound 1 (7g) was dissolved in pyridine at 0 ^o C and charged with benzoyl chloride (1.2 equiv.) then stirred for 2 hours at ambient temperature. After completion of the reaction, bulk pyridine was quenched with cupric sulphate solution. The resulting suspension was diluted with H ₂ O and extracted with ethyl acetate. The combined organic extracts were washed with brine prior to drying over Na ₂ SO ₄ . The residue was purified by column chromatography to get the desired product as white powder. 1H NMR (400 MHz, CDCl3) δ 8.01 (d, J = 5.6 Hz, 2H), 7.46 (d, J = 7.3 Hz, 1H), 7.34 (d, J = 9.7 Hz, 2H), 4.95 (s, 1H), 4.69 (d, J = 5.9 Hz, 1H), 4.58 (d, J = 5.9 Hz, 1H), 4.45 (d, J = 6.9 Hz, 1H), 4.28 (dd, J = 6.8, 3.7 Hz, 2H), 3.24 (s, 3H), 1.42 (s, 3H), 1.25 (s, 3H). EXAMPLE 3 Synthesis of 5-((benzoyloxy)methyl)tetrahydrofuran-2,3,4-triyl triacetate [3] The compound 2 (7g) was dissolved in a mixture of trifluoroacetic acid and water (9:1) and allowed to stir for 3 hours at room temperature, after complete hydrolysis of starting material bulk solvent was removed under reduced pressure and the crude was diluted with toluene and evaporated multiple times. The hydrolysed product was used as such in next step without purification, where the crude was dissolved in pyridine at -5 ^o C, acetic anhydride (4.5 equiv.) was added and the reaction mixture stirred for 3 hours by allowing the temperature to raise upto room temperature. After complete consumption of starting material, the reaction, mixture was quenched with cupric sulphate solution, diluted with water and extracted with ethyl acetate. The combined extracts were washed with brine, dried with Na ₂ SO ₄ and evaporated. The residue was purified by column chromatography (3:1 hexane/EtOAc) to obtain white powder as product. ¹ H NMR (400 MHz, CDCl3) δ 7.98 (d, J = 7.7 Hz, 2H), 7.49 (t, J = 7.3 Hz, 1H), 7.36 (t, J = 7.6 Hz, 2H), 6.10 (s, 1H), 5.43 (dd, J = 7.0, 5.1 Hz, 1H), 5.31 (d, J = 4.7 Hz, 1H), 4.57 (dd, J = 12.1, 3.5 Hz, 1H), 4.45 – 4.39 (m, 1H), 4.30 (dd, J = 12.1, 4.4 Hz, 1H), 2.05 (s, 3H), 1.96 (s, 3H), 1.85 (s, 3H). 1 ³ C NMR (101 MHz, CDCl3) δ 169.67, 169.39, 168.97, 165.97, 133.31, 129.74, 128.45, 98.26, 79.35, 74.27, 70.53, 63.44, 20.81, 20.47, 20.39. EXAMPLE 4 Synthesis of 2-(4-acetamido-2-oxopyrimidin-1(2H)-yl)-5-(acetoxymethyl)tet rahydrofuran- 3,4-diyl diacetate In an atmosphere of nitrogen, N4-acetylcytosine (2.0 equiv.) was dissolved in dichloroethane and hexamethyldisilazae (1.5 equiv.), trifluoromethane sulfonic anhydride (0.1 equiv.) were sequentially added and allowed the reaction mixture to stir at 80 ^o C for 1 hour, after becoming the reaction mixture translucent the temperature was brought down to 60 ^o C then Ribose tetraacetate (1.0 equiv.) with stoitiometric amount of tin chloride were added. The reaction was stirred at 60°C for further 2 hours and extracted with ethyl acetate. The combined extracts were washed with brine, dried over Na ₂ SO ₄ and evaporated. The residue was purified by column chromatography (1:1 hexane/EtOAc) to obtain the product. 1H NMR (400 MHz, CDCl ₃ ) δ 10.10 (s, 1H), 7.81 (d, J = 7.6 Hz, 1H), 7.36 (d, J = 7.5 Hz, 1H), 5.94 (d, J = 3.6 Hz, 1H), 5.37 – 5.32 (m, 1H), 5.20 (t, J = 5.5 Hz, 1H), 4.28 (d, J = 10.8 Hz, 3H), 2.14 (s, 3H), 2.01 (s, 3H), 1.97 (s, 3H), 1.95 (s, 3H). 1 ³ C NMR (101 MHz, CDCl3) δ 171.34, 170.26, 169.55, 169.44, 163.33, 154.98, 144.07, 97.36, 89.43, 79.82, 73.74, 69.65, 62.69, 24.83, 20.75, 20.41. EXAMPLE 5 Synthesis of 2-((benzoyloxy)methyl)-5-(2,4-dioxo-3,4-dihydropyrimidin-1(2 H)- yl)tetrahydrofuran-3,4-diyl diacetate In an atmosphere of nitrogen, uracil (2.0 equiv.) was dissolved in dichloroethane and hexamethyldisilazae (1.5 equiv.), trifluoromethane sulfonic anhydride (0.1 equiv.) were sequentially added and allowed the reaction mixture to stir at 70 ^o C for 1 hour, after becoming the reaction mixture translucent the temperature was brought down to 60 ^o C then benzoylated ribose triacetate (1.0 equiv.) with stoitiometric amount of tin chloride were added. The reaction was stirred at 60°C for further 2 hours and extracted with ethyl acetate. The organic layer were washed with brine, dried over Na2SO4 and evaporated. The residue was purified by column chromatography (2:1 hexane/EtOAc) to obtain the product. 1H NMR (400 MHz, CDCl ₃ ) δ 9.24 (s, 1H), 7.96 (d, J = 7.8 Hz, 2H), 7.52 (t, J = 7.4 Hz, 1H), 7.39 (t, J = 7.8 Hz, 2H), 7.24 (d, J = 8.2 Hz, 1H), 5.98 (d, J = 5.3 Hz, 1H), 5.48 (d, J = 8.1 Hz, 1H), 5.42 – 5.39 (m, 1H), 5.36 (t, J = 5.6 Hz, 1H), 4.64 – 4.59 (m, 1H), 4.45 (dd, J = 12.4, 3.9 Hz, 1H), 4.40 – 4.36 (m, 1H), 2.04 (s, 3H), 2.02 (s, 3H). 1 ³ C NMR (101 MHz, CDCl ₃ ) δ 169.63, 166.00, 162.89, 150.22, 139.30, 133.68, 129.60, 129.21, 128.76, 103.32, 87.55, 80.05, 72.89, 70.32, 63.41, 20.43, 20.34. EXAMPLE 6 Synthesis of 2-(4-acetamido-2-oxopyrimidin-1(2H)-yl)-5-((benzoyloxy)methy l) tetrahydro furan-3,4-diyl diacetate [4] In an atmosphere of nitrogen, N-acetyl cytosine (2.0 equiv.) was dissolved in dichloroethane and hexamethyldisilazae (1.5 equiv.), trifluoromethane sulfonic anhydride (0.1 equiv.) were sequentially added and allowed the reaction mixture to stir at 70 ^o C for 1 hour, after becoming the reaction mixture translucent the temperature was brought down to 60 ^o C then benzoylated ribose triacetate (1.0 equiv.) with stoitiometric amount of tin chloride were added. The reaction was stirred at 60°C for further 2 hours and extracted with ethyl acetate. The organic layer were washed with brine, dried over Na2SO4 and evaporated. The residue was purified by column chromatography (1:1 hexane/EtOAc) to obtain the product. 1H NMR (400 MHz, CDCl ₃ ) δ 8.02 (d, J = 7.6 Hz, 2H), 7.91 (d, J = 7.6 Hz, 1H), 7.57 (d, J = 7.3 Hz, 1H), 7.45 (t, J = 7.7 Hz, 2H), 7.31 (d, J = 7.6 Hz, 1H), 6.07 (d, J = 3.5 Hz, 1H), 5.59 – 5.53 (m, 1H), 5.45 (t, J = 5.9 Hz, 1H), 4.69 (dd, J = 12.4, 2.3 Hz, 1H), 4.60 – 4.50 (m, 2H), 2.22 (s, 3H), 2.06 (s, 3H), 2.04 (s, 3H). 1 ³ C NMR (101 MHz, CDCl ₃ ) δ 170.87, 169.53, 169.44, 166.06, 163.09, 154.97, 144.01, 133.73, 129.62, 129.17, 128.77, 97.33, 89.50, 79.87, 73.86, 69.69, 62.98, 24.82, 20.40. Example 7 Synthesis of 4-amino-1-[3,4-dihydroxy-5-(hydroxymethyl)tetrahydrofuran-2- yl)pyrimidin- 2(1H)-one [5] 2-(4-acetamido-2-oxopyrimidin-1(2H)-yl)-5-((benzoyloxy)methy l)tetrahydro furan-3,4-diyl diacetate (200 mg) was dissolved in 20% of ammonia in methanol solution (3 mL) and allowed to stir at room temperature for 12 hours, after complete deacetylation the solvent was removed under reduced pressure. The product was characterized without purification. 1H NMR (400 MHz, D ₂ O) δ 7.68 (d, J = 7.4 Hz, 1H), 5.89 (d, J = 7.4 Hz, 1H), 5.73 (s, 1H), 4.14 (d, J = 3.9 Hz, 1H), 4.08 – 4.03 (m, 1H), 3.97 (s, 1H), 3.77 (d, J = 12.7 Hz, 1H), 3.65 (dd, J = 12.7, 4.2 Hz, 1H). Example 8 Synthesis of 1-(3,4-dihydroxy-5-(hydroxymethyl)tetrahydrofuran-2-yl)-4- (hydroxyamino)pyrimidin-2(1H)-one [EIDD-1931] 4-amino-1-[3,4-dihydroxy-5-(hydroxymethyl)tetrahydrofuran-2- yl)pyrimidin-2(1H)-one (200 mg) was dissolved in 3 mL of water and hydroxylamine.hydrochloride (4.5 equiv.), sodium acetate (2.5 equiv.) were added, the reaction mixture were allowed to stir at 100 ^o C for 2 hours until the initial compounds dissolved. The mixture was then slowly evaporated until crystallization began. The precipitate was filtered off and recrystallized from water to obtain the target product as white solid. 1H NMR (400 MHz, DMSO) δ 7.09 (d, J = 8.1 Hz, 1H), 5.76 (d, J = 5.8 Hz, 1H), 5.61 (d, J = 8.1 Hz, 1H), 4.05 – 3.98 (m, 2H), 3.82 (s, 1H), 3.56 (s, 2H). 1 ³ C NMR (101 MHz, DMSO) δ 150.12, 143.93, 130.67, 98.94, 87.40, 85.04, 72.90, 70.73, 61.76. Example 9 Synthesis of ((3aR,4R,6R,6aR)-6-(4-isobutyramido-2-oxopyrimidin-1(2H)-yl) -2,2 dimethyltetrahydrofuro[3,4-d][1,3]dioxol-4-yl)methyl isobutyrate (C2) Cytidine was dissolved in anhydrous acetontrile in an oven dried 100 mL 3-necked round bottom flask equipped with a Dean-Stark apparatus flushed with nitrogen.2,2 Dimethoxypropane and 98% H2SO4 were successively added to it. The reaction mixture was stirred at room temperature for half an hour of time. Then, 10 mL of anhydrous acetonitrle were added and 10 mL of solvent were distilled off. This distillation was performed thrice. After cooling to room temperature, the excess solvent was evaporated under reduced pressure to obtain acetonide protected cytidine. Which was dissolved in acetonitle (25 mL) in an oven dried round bottom flask, Isobutyric anhydride, triethylamine and 4-Dimethylaminopyridine were added successively. The reaction mixture was stirred at room temperature for 2 h. After completion of reaction, methanol (5 mL) was added to it and continued the stirring for another additional hour. The solvent was removed under reduced pressure. After addition of 100 mL ethyl acetate, the organic phase was washed with sat. NaHCO ₃ (2 × 90 mL), water (50 mL) and brine (50 mL) and dried with Na ₂ SO ₄ . After removal of the solvent under reduced pressure, the residue was purified by column chromatography by using ethyl acetate and hexane to obtain compound 9 as a whitish solid. 1H NMR (400 MHz, CDCl3) δ 7.81 (d, J = 7.5 Hz, 1H), 7.50 (d, J = 7.5 Hz, 1H), 5.73 (s, 1H), 5.04 (d, J = 6.4 Hz, 1H), 4.85 (dd, J = 6.2, 3.9 Hz, 1H), 4.52 – 4.43 (m, 1H), 4.39 – 4.30 (m, 2H), 2.77 (dt, J = 13.7, 6.8 Hz, 1H), 2.56 – 2.47 (m, 1H), 1.57 (s, 3H), 1.35 (s, 3H), 1.22 (d, J = 1.1 Hz, 3H), 1.20 (d, J = 1.2 Hz, 3H), 1.16 (s, 3H), 1.14 (s, 3H). 1 ³ C NMR (101 MHz, CDCl3) δ 177.9, 176.5, 163.6, 154.6, 146.4, 114.1, 96.6, 96.5, 86.3, 85.2, 81.3, 64.2, 36.4, 33.8, 27.1, 25.2, 19.0, 18.9, 18.9, 18.9. Example 10 Synthesis of ((2R,3S,4R,5R)-3,4-dihydroxy-5-(4-(hydroxyamino)-2-oxopyrimi din-1(2H)- yl)tetrahydrofuran-2-yl)methyl isobutyrate (EIDD 2801) A mixture of compound 9, hydroxylamine hydrochloride and sodium acetate in 50 ml of water was heated at 100 ^o C for 40 minutes of time. On completely conversion of the starting material, the reaction mixture was cooled to room temperature and extracted with ethyl acetate (2 × 50 mL). After removal of the solvent under reduced pressure, the residue was purified by column chromatography by using ethyl acetate and hexane which was dissolved in mixture of TFA and water. The reaction mixture was stirred at room temperature for one hour. Excess of TFA was quenched with aqueous solution NaHCO ₃ . The reaction mixture was diluted with water and extracted with ethyl acetate and washed with brine, dried over Na ₂ SO ₄ . The residue was purified by column chromatography by using dichloromethane and methanol to obtain compound 10 as a whitish gummy solid. 1H NMR (400 MHz, MeOD) δ 6.94 (d, J = 8.2 Hz, 1H), 5.72 (d, J = 4.7 Hz, 1H), 5.56 (d, J = 8.2 Hz, 1H), 4.20 (d, J = 3.9 Hz, 2H), 4.06 – 3.93 (m, 3H), 2.52 (dt, J = 14.0, 7.0 Hz, 1H), 1.09 (s, 3H), 1.07 (s, 3H). ¹³ C NMR (101 MHz, CDCl3) δ 181.2, 153.4, 149.9, 135.7, 101.5, 93.8, 85.1, 77.5, 73.7, 67.6, 37.9, 22.6, 22.6. ADVANTAGES OF THE INVENTION The present invention deals with novel process of preparation of orthogonally protected ribose derivative. The present invention deals with novel process of preparation of N4-hydroxy cytidine derivative. The invention leads to the discovery of novel potent COVID-19 activity synthesized from commercially and economically available starting materials. The present invention opens up a new avenue for the synthesis of any nucleoside from commercially available ribose and nucleobases.