Process for stereoselective synthesis of 5-fluoro-1-(2R,5S)-[2-(hydroxymethyl)-1,3-oxathiolan-5-yl]cytosine

1. A process for the preparation of emtricitabine of Formula I,

comprising the steps of:

a) salifying compound of Formula II;

b) reducing the salt obtained in step (a) in the presence of a phosphate buffer;

c) isolating emtricitabine as salt;

wherein, ‘X’ is anion of an acid,

d) recovering emtricitabine as free base using tri-n-butylamine.

2. The process according to claim 1 , wherein the compound of Formula II is salified using an organic or inorganic acid.

3. The process according to claim 1 , wherein reduction is carried out using a reducing agent selected from a group consisting of metal hydride reagents or boranes.

4. The process according to claim 1 , wherein emtricitabine is isolated as an organic or inorganic acid salt.

5. A process for the preparation of emtricitabine of Formula I,

comprising the steps of:

a) reacting 5-fluorocytosine derivative of Formula IV,

wherein ‘P’ is hydrogen or protecting group,

with a 1,3-oxathiolane derivative of Formula V,

wherein ‘L’ is a leaving group,

to give a compound of Formula II,

b) salifying the compound of Formula II;

c) reducing the salt obtained in step (b) in the presence of a phosphate buffer;

d) isolating emtricitabine as its salt;

wherein, ‘X’ is anion of an acid,

e) recovering emtricitabine free base, using tri-n-butylamine.

6. The process according to claim 5 , wherein ‘P’ is an alkyl silyl group.

7. The process according to claim 5 , wherein ‘P’ is a trimethyl silyl group.

8. The process according to claim 5 , wherein ‘L’ is a leaving group selected from a group consisting of halogens.

9. The process according to claim 8 , wherein ‘L’ is chlorine.

10. The process according to claim 5 , wherein the compound of Formula II is salified using an organic or inorganic acid.

11. The process according to claim 10 , wherein an organic acid is selected from a group consisting of acetic acid, lactic acid, salicylic acid, citric acid, tartraric acid, bitartraric acid, ascorbic acid, oxalic acid, succinic acid, maleic acid, fumaric acid, benzoic acid, glutamic acid, methanesulfonic acid, ethanesulfonic acid, benzensulfonic acid or p-toluenesulfonic acid.

12. The process according to claim 11 , wherein an organic acid is oxalic acid.

13. The process according to claim 5 , wherein reduction is carried out using a reducing agent selected from a group consisting of metal hydride reagents or boranes.

14. The process according to claim 13 , wherein reduction is carried out using metal hydride.

15. The process according to claim 14 , wherein reduction is carried out using sodium borohydride.

16. The process according to claim 5 , wherein emtricitabine is isolated as an organic or inorganic acid salt.

17. The process according to claim 16 , wherein emtricitabine is isolated as a hydrochloride.