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Q. Assertion : Tubular secretion removes foreign bodies, ions and molecules from the body
Reason : As much as $99$ per cent of the material in the filtrate is reabsorbed from the body because of tubular secretion

Excretory Products and their Elimination

Solution:

Certain chemicals in the blood that are not removed by filtration from the glomerular capillaries are removed by a third process of urine formation called tubular secretion. These chemicals are removed from the blood in the peritubular capillaries to the nephron tubule by both passive and active transports.
The chemicals removed by tubular secretion include foreign bodies and ions and molecules that are toxic at elevated levels.