Sodium reabsorption occurs through tubular reabsorption in proximal and distal convoluted tubules only. The proximal convoluted tubule is involved in active reabsorption of sodium into the peritubular capillary network and passive flow of water flows. It accounts for 67% of sodium reabsorption. DCT reabsorption of sodium is also an active process but is under hormonal regulation i.e., conditional response.