Question

while making an image we can apply filters to layer.​

Answer 1

Answer:

You can apply a filter to the active layer, or to a Smart Object. Filters applied to a Smart Object are nondestructive and can be readjusted at any time. Do one of the following: To apply a filter to an entire layer, make sure the layer is active or selected.

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Answer 2

Answer:

you can apply filter to the active layer.