I. Introduction
Analog-to-digital (ADC) and digital-to-analog (DAC) converters play a vital role in converting an analog signal (Infinite valued over time) into a digital code (either a zero or VDD) and vice versa [1]. As the technology node keeps shrinking the design techniques are rapidly changing for every new technology that is emerging. The ADC designer needs a vast amount of knowledge on digital, analog, and mixed-signal IC design. However, the sigma-delta ADC is not the case, where the complex and accurate analog circuitry are not required to obtain high-resolution digital equivalent code [2]. The sigma-delta ADC is known for high resolution and low bandwidth ADC, which is possible by the technique over sampling rate (fs= (2N) * Nyquist rate) i.e. N is a positive integer greater than one [3].