Step 1: Concept
The nephron uses differential permeability in its various segments to concentrate urine and maintain osmotic balance.
Step 2: Meaning
Impermeability to water means that water molecules cannot pass through the cell membranes of that specific segment, regardless of the osmotic gradient.
Step 3: Analysis
The proximal tubule and descending limb of the loop of Henle are highly permeable to water. In contrast, the ascending limb is impermeable to water but allows the active or passive transport of electrolytes (like $Na^+$ and $Cl^-$).
Step 4: Conclusion
This segment ensures that solutes are removed without water following them, which is crucial for creating a concentrated medullary interstitium.
Final Answer: (B)