Given below are two statements: one is labeled Assertion (A) and other is labeled Reason (R).

Assertion (A) : Tubular secretion is an important step in urine formation.

Reason (R) : Tubular secretion involves the movement of substances from the renal fluid to the blood that helps in the maintenance of ionic and acid-base balance of body fluids.

In the light of above statements, choose the correct answer from the options given below.

Both the assertion (A) and the reason (R) are correct, and reason (R) correctly explains assertion (A).

Tubular secretion is indeed an important step in urine formation and plays a crucial role in maintaining ionic and acid-base balance in body fluids. It involves the movement of substances from the renal tubules into the blood, allowing for the removal of excess ions, drugs, and metabolic wastes from the body while also regulating pH balance by secreting hydrogen ions and reabsorbing bicarbonate ions. Therefore, the reason provided explains why tubular secretion is essential for maintaining the ionic and acid-base balance of body fluids.