Yes
The smallest functional andstructural unit of kidney is called as -
The smallest structural unit of a protein is the amino acid. The smallest functional unit of a protein is a little ambiguous, because some might consider the amino acid to be functional (after all, some can function as neurotransmitters). Or, some might consider the peptide (di, tri, etc) to be a functional unit. One could argue what exactly is the smallest functional unit of a protein.
The cell
No, Bowman's capsule is not the kidney's smallest functional unit. That title belongs to the nephron, part of which is called Bowman's capsule.
The cell is the most basic functional unit of an organism. It is the smallest structural and functional unit that can carry out all the processes necessary for life.
neuron
The cell is the smallest unit of life. It is the basic structural and functional unit of all living organisms.
Cell
cell
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Cell
neuron