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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 Convoluted Tubule (PCT). This is the first part of the renal tubule and it lies in the cortex of the kidney, close to the renal corpusle. Fluid that is filtered from the Bowmanâs Capsule enters into the proximal tubule.s we have learned from my previous article on nephrons, the renal tubule is the part of the nephron in which the filtrate from the glomerulus enter. It consists of the following: 1  Proximal convoluted tubule. 2  Proximal straight tubule. 3  Loop of Henle divided into the: 4  thin descending limb. 5  thin ascending limb. 6  thick ascending limb.