The present invention relates to human microRNA targets in HIV genome and a method of identification thereof. Using multiple software targets to six human microRNAs [miRNAs] were discovered in the net, vpr, env, and I vif genes. The miRNAs were identified as hsa-miR-29a, hsa-miR-29b, hsa-miR-29c, hsa-mir-149, hsa-mir-324-5p, hsa-mir-378. These miRNAs or its homologues can be used as therapeutics against HIV infection. The invention further relates to a novel strategy to target genes of HIV-1 by human microRNAs, or its homologues, to inactivate or block HIV activity. The computational approach towards identification of human miRNA targets in the HIV genome and the variation in the microRNA levels was further validated experimentally.