Dear Student, Distal Convoluted Tubule is located between Henle's loop and collecting duct. It is present in later part of nephron and that's why it is called as Distal. DCT regulates the pH of urine by absorption and secretion of bicarbonates and hydrogen ions( according to pH of urine). Sodium and potassium balance is also maintained by potassium secretion and sodium ion absorption. Regards