REGIONS- Bowman's capsule- The first step of urine formation is filtration which is done by glomerulus present in bowman's capsule. Proximal convoluted tubule (PCT)- Nearly all the essential nutrients and 70%-80% of electrolytes and water are reabsorbed by PCT. Loop of Henle- This hairpin-like loop has a descending limb, followed by an ascending limb. Distal convoluted tubule (DCT)- The DCT of different nephrons opens into a straight tube called a collecting duct. Explanation- In the presence of aldosterone HORMONE in DCT salt (Na+) are reabsorbed actively. DUE to the presence of ADH in DCT water is reabsorbed passively.Thereby CONDITIONAL reabsorption of Na+ and water TAKES place in DCT. Reabsorption of HCO-3 occurs in DCT. Reabsorption of water occurs in descending limb of the loop of Henle. Reabsorption of electrolytes occurs in ascending limb of the loop of Henle.