Question

How are tributary and drainage basin the same.

Answer 1

A tributary is a stream or river which flows into a main-stem (or parent) river. A tributary does not flow directly into a sea. Tributaries and the main-stem river serve to drain the surrounding drainage basin of its surface water and groundwater by leading the water out into an ocean or some other large body of water.  

A drainage basin is an extent of land where water from rain or snow melt drains downhill into a body of water, such as a river, lake, reservoir, estuary, wetland, sea or ocean. The drainage basin includes both the streams and rivers that convey the water as well as the land surfaces from which water drains into those channels, and is separated from adjacent basins by a drainage divide