Corporate Internship is a platform or an opportunity from where learner starts their first professional learning practically. She or he will develop a motivation towards the work and the learning process. In the process of learning corporate internship is a gateway in to the corporate world for the students. In this work process they can develop a new skill of work for doing their job in a better way. To be in the corporate company, intern can learn corporate practices like corporate governance, compliances, securities, mergers etc. learn how to work under work pressure. Team building, team work is also another learning area. Human capital is one of the most important things for the interns. Human capital refers to the economic values of a worker's experience and skill. It also refers to the employee's loyalty, punctuality, discipline, training, education, intelligence, attitude to others, worker's work experience, positive in thoughts and works. Human capital is an intangible asset and it does not affect the balance sheet but it is very important for the employee and the internee also for the betterment of their career. That's why enhancing this human capital, is very important. Employer can enhance this capital provide better education, healthy atmosphere to work, divide specialized employee to specialized area. Internship has sharpened the professional qualities, professional skillset within. The elemental content of the work at the internship requires the total understanding of the corporate prerogative in one hand and the functional objective of the internee of the other. Internship work design and work flow is elemental learning for the internee. Common minimum agenda through a process of continuous understanding can effectively create a homogeneous process and system to support the individual's learning aspiration in one hand and gains through works on the others. Through the internship process learners can touches the light of knowledge. The attributes of Human capital can be enhanced through the process of internship learning.