Downward Filtration Theory is a theory introduced by Lord Macaulay in his famous Macaulay’s Minutes of 1835 which was submitted to then Governor General of British India for solving some problems related to the educational system in India during those days. Actually Macaulay was assigned the duty of studying the real background of the Oriental- Occidental Controversy which was haunting the whole educational scenario of the period between 1817 and 1833. Britishers had started giving education only since 1813 in which they published a charter act to provide a financial aid of one hundred thousand rupees for indigenous educational institutions. In 1817 another charter act was declared by modifying the amount to two hundred thousand rupees as grant-in-aid system. But the quarrel between two groups i.e. the orientalists and the occidentals created some hurdles before the smooth running of the educational system in the country. The quarrel was in the selection of medium of instruction and the content of the syllabus. This oriental-occidental controversy had to be solved for the effective implementation of modern education in India. The duty was given to Macaulay, a law member of the Governor’s council. He put forth a few recommendations to solve the problem in his historic report called Macaulay’s Minutes of 1835.