Most dental procedures require close contact with the patient’s oral cavity, saliva, blood, and respiratory tract secretions. Saliva is rich in COVID-19 viral load. Many patients who are asymptomatic may be carriers. So prior precaution is mandatory.Try to avoid non-emergency treatment. Use of rubber dam isolation minimises the risk of contamination. Use of PPE kit and rest of the precautionary measures increases the treatment cost which is again a challenge for both dentist and patient.