The present study is based on primary data of 720 students from primary schools in West Bengal, India. With adherence to the Logistic Regression Model, the study investigates and analyses the factors that influence digital learning of primary students during the COVID-19 pandemic situation. Further with the application of Welch’s t-test, comparative study have been conducted based on parameters as village and city school students, private and government school students and gender discrimination. The findings conclude that the school structure; willingness of the school and teachers to conduct virtual classes; availability and accessibility of high-speed internet and economic capability of parents to bear the exorbitant internet charges are significant dimensions in virtual learning of primary section students. The study also confirms that during the pandemic girl students and students from village government schools are the worst hit in comparison to boys who are from city-based schools and private schools respectively.