Recently Maria S. Gualdesi et al., have reported about bioactive lamivudine and its carbonate derivatives with proved activity against human immunodeficiency disease (anti-HIV) and hepatitis B viruses (anti-HBV) respectively in simulated gastric and intestinal fluids samples. This is one of the simplest, sensitive, accurate and precise assays for determining all the compounds which are readily adaptable for routine use in clinical laboratories. Employing simple chromatographic technique, they have lucidly explained the kinetic and stability features of lamivudine and its carbonate derivatives. But a theoretical quantum mechanical study of aforesaid compounds is yet to explore. In this report, the authors have made a correlation between experimental properties of lamivudine derivatives with their theoretical counterparts. They have invoked DFT based global and local descriptors to explore the effect of substituents on activity and mechanistic pathway of instant compounds respectively. Their computed data reveals a hand to hand relationship between experimental and theoretical parameters. Finally, a QSAR model has been proposed in terms of DFT based global descriptors.