In the TCP/IP model of the Internet, protocols are intentionally not as strictly planned into strict layers as the OSI model , these layers are nevertheless often compared with the OSI layering scheme in the following way:
The Internet Application Layer includes the OSI Application Layer, Presentation Layer, and most of the Session Layer.
The graceful close function of the OSI Session Layer as well as the OSI Transport Layer is covered by the transport layer of the TCP/IP model of the Internet.
The internetworking layer (Internet Layer) is a substitute of the OSI Network Layer, while the Link Layer includes the OSI Data Link and Physical Layers, as well as parts of OSI's Network Layer.
In reality we can say that the OSI model is stricter and sometimes doesn’t match with the real life, where as the TCP/IP model of the Internet is very much according to the real life and the boundaries are logically divided.