The structural and functional unit of the Kidneys, which is mainly responsible for the production of urine, is the nephron.
Bowman's capsule:
The cup-shaped structure of the nephron is Bowman's capsule. It is a thin-walled structure that forms the blind end of the nephron.
Function:
It helps in the first step of urine formation, i.e., ultrafiltration, where the blood is filtered from the glomerular capillaries, and the nephric filtrate is created within the Bowman's capsule.