© 2022 Elsevier B.V.TCO has multiple functions in SHJ solar cell design, including the lateral transport of the photogenerated current and also providing high transparency and anti-reflective behavior. While superior performance lies behind concurrently addressing its multi-functions. Hence the balance between the optical and electronic properties of TCOs need careful engineering. In this study, RF sputtered Indium Tin Oxide films are analyzed in terms of their optical and electrical properties. The variations in the resistivity, mobility, carrier concentration, and specific contact resistivity of the film concerning oxygen partial pressure are discussed. Specific contact resistivity value for screen-printed low-temperature Ag contacts is decreased down to 0.4mΩ.cm2. The total increment on short-circuit current density is 0.6 mA/cm2 by reactive ITO sputtering. The photoconversion efficiency values of SHJ cells fabricated on 170 cm2 area with reactive sputtering is 20.56%, and optical loss analysis is carried out for the SHJ solar cells to quantify the performance of solar cells.