The electronic configuration of boron is ns2 np1. It contains 3 electrons in its valence shell. Thus, it can form only 3 covalent bonds which means that there are only 6 electrons around boron and its octet remains incomplete. When 1of the boron’s atom combines with 3 fluorine atoms, its octet (8) remains incomplete. Therefore, boron trifluoride remains electron-deficient and acts as Lewis acid.
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