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The proximal convoluted tubule (PCT) is a small tubular structure within the nephron of the kidney.The PCT connects Bowman's capsule with the proximal straight tubule, and it is essential for the reabsorption of water and solutes from filtrate within the nephron.lomerular filtrate that has not been reabsorbed passes from the proximal convoluted tubule into the proximal straight tubule and into the loop of Henle and the distal convoluted tubule.
Proximal vs Distal Convoluted Tubule. Human kidneys are important organs located in the lower back and are responsible for many crucial functions including filtration, reabsorption and secretion.These functions basically carryout by a small unit called nephron; the functional and structural unit of the kidney.istal convoluted tubule is located in between the loop of Henley and collecting duct. It does not have brush boarder in its lumen. Distal tubule helps to regulate pH of blood by regulating H+ ion concentration. Also, the regulation of calcium by hormones is taken place at distal convoluted tubule.