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Vitamin D is a fat soluble vitamin. Unlike other water soluble vitamins such as vitamin B and vitamin C, it can not be excreted out in urine so taking large amounts of it can cause liver and kidney toxicity. Vitamin D helps the body in absorbing calcium and phosphate from intestines thus regulating its levels. It plays a crucial role in maintaining proper bone structure.
Parathyroid hormone is essentially needed for its conversion to active form.
About 70% of vitamin D is formed in skin in latent form and converted to active form (cholecalciferol or vitamin D3) in the presence of sunlight.
Last 30% is acquired through diet. Highest amount of vitamin D is found in fatty fish, eggs, fortified milk and liver oils.