In this paper we have proposed the design and fabrication of a novel hetero junction SIS front surface and interdigitated back contact solar cell. We have approximated the performance parameters and loss analysis of the proposed solar cell by using MATLAB software programming. Many groups of scientists have reported the experimental analysis of a-Si back contact interdigitated solar cell in different studies. Many silicon hetero junction solar cell design and results have been reported with some promising efficiency in last few decades. In this study a high life time(~2 ms) n-Si substrate was considered so that a sufficient amount of light generated career can reach to the interdigitated layer to get absorbed. The availability of the careers at the interdigitated back surface was further enhanced by considering and high-low junction at the front surface created by a ZnO n+ layer at the front surface. A very thin layer of thermally generated insulator SiO2 was considered in between ZnO and n-Si. This layer improves the detrimental effect of interface defects. This is the first time we have theorized interdigitated back contact (IBC) solar cell using metal oxide semiconductors layer deposition avoiding the expensive and complicated doping and diffusion process. In general a high concentration n+ layer is doped to create the high-low junction at front to accelerate the carriers to the back junctions. We are proposing a cost effective thermal deposition of SiO2 layer followed by sol-gel ZnO layer deposition which serves the same purpose of an n+ layer by introducing an SIS junction potential at front. The interdigitated back surface was designed with subsequent n+ a:Si and p+ a:Si vertical junctions.