Step 1: Understanding the Concept:
In many insects, especially wingless or primitive ones and cockroaches, nitrogenous metabolic wastes are stored inside the body instead of being immediately discharged.
This process is known as "storage excretion."
Step 2: Detailed Explanation:
The insect fat body is a multi-functional organ equivalent to the vertebrate liver.
It contains specialized cells called urate cells.
These cells synthesize and store uric acid crystals or urates in granules when the insect lacks access to water or needs to conserve nitrogen.
This storage excretion mechanism helps prevent water loss and maintains osmotic balance.
Step 3: Final Answer:
Urate cells are located in the fat bodies, which corresponds to option (D).