Sit in a comfortable position on the ground or a chair.

Remove your wallet, belt, or other items (phones) from your shirts, trousers or dress.

Relax your shoulders.

Bring your hands to your lower belly with your two middle fingers touching the belly.

Close your eyes now.

Take a long, deep, gentle breath and send this long and deep breath down to your belly, so your stomach expands (keep your shoulders relaxed). You should find that your middle fingers naturally part slightly as the belly expands with the breath.
 

Exhale or breathe out slowly. Now you can feel how the belly naturally draws inwards as the breath exits the body and the middle fingers slide to touch again.

Do this abdominal breathing a minimum of 10 times (inhale and exhale slowly).

References

https://www.mohfw.gov.in/pdf/COVID19Final2020ForOnline9July2020.pdf