Set in the backdrop of misty hills, "C/O Sir", his next film, tells the story of a visually impaired school teacher.
Kaushik has already handled the subject in his earlier film 'Laptop', but "C/O Sir" will go deeper.
"Blind people are introvert but have a stronger grasp of things happening around them because of their extra-sensory ability. Their world is fascinating to explore," Kaushik told PTI.
Kaushik, who is also an actor, said he had met many blind people and therefore knew something about their inner world.
"I never told him that I wanted to make a film on him. But his battle with adversity once his vision started clouding moved me," he said.
"You can remove a photo from an album. But can you remove the album? You will realise why I am saying this once you see the film," the director said.
"Now is the right time to make it as my experiences have widened and richened," he added.
Actor Indraneil Sengupta, who appeared in another Kaushik's national award-winning film 'Arekti Premer Golpo' starring late Rituparno, is in the lead role with Raima Sen.
Kaushik said his film was also a tribute to Rituparno Ghosh who taught him many things during the shoot of 'Arekti Premer Galpo'.
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