Boron compounds behave as Lewis acid because of their

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Boron compounds are often employed as Lewis acids due to strong electrophilic nature granted by a vacant p -orbital into which electrons can be received. It behaves as Lewis acid as its number of valence shell electrons is 3 . Thus, its octet is incomplete. e.g. B ₂ H ₆ (electron deficient compounds) B (Z=5)=[ He ] 2 s^2 2 p^1 Total 5 electrons (incomplete octet)