Preparation of Non-Fused Flux for Dephosphorization and Desulphurisation of Steel in Induction Furnace Production of Non-Fused Flux for  Dephosphorization and Desulphurisation of Steel in MgO Ramming Mass Lined Induction Furnace and a Method Thereof, which describes that the phosphorus and  sulphur content in the steel, produced through the induction furnace route is in the range of 0.085 to 0.1 % and 0.06-0.1 % respectively. According to BIS standard, the  phosphorus and sulphur content in any structural steel varies between 0.03-0.06 wt%. However, the induction furnace steelmaking route has limitations for producing  low phosphorus and sulphur steel due to the use of acidic lining materials (ramming mass) and the absence of the basic slag. The present invention is to reduce both  sulphur and phosphorous in steel being made in an induction furnace with basic lining along with suitable flux addition. The developed flux does not require any pre- fused steps. The process requires 3-5 wt % flux of liquid metal, which is sufficient to achieve the phosphorous, and sulphur levels less than 0.04 wt % each in the steel  as per BIS standard.