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Intercalated Cells. This type cell is found in the late distal tubule and is represented by the IC box. Its main function is acid-base balance. The basolateral border of this cell is freely permeable to hydrogen and potassium.
In the intercalated discs the various cardiac cells are said to be intertwined to each other followed by gap junctions. This position helps in the stabilisation of the positions of the cells as well as helps to maintain the three dimensional structure of the cells. The intercalated disc is made up of double membrane.