The part of the nephron impermeable to water is
Nearly all of the essential nutrients and 70-80 percent of electrolytes and water is reabsorbed in the PCT (proximal tubule).
Henle’s Loop: Reabsorption in this segment is minimum. The descending limb of the loop of Henle is permeable to water but almost impermeable to electrolytes. This concentrates the filtrate as it moves down. The ascending limb is impermeable to water but allows transport of electrolytes actively or passively. Therefore, as the concentrated filtrate passes upward, it gets diluted due to the passage of electrolytes to the medullary fluid.
Distal Convoluted Tubule (DCT): Conditional reabsorption of Na+ and water takes place in this segment.
Collecting Duct: Large amounts of water could be reabsorbed from this region to produce concentrated urine.