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Q. Assertion (A) When a covalent bond is formed between atoms of different electronegativity, the electron density is more towards the more electronegative atom of the bond.
Reason (R) Shift of electron density results in a polar covalent bond.

Organic Chemistry – Some Basic Principles and Techniques

Solution:

When a covalent bond is formed between atoms of different electronegativity, the electron density is more towards the more electronegative atom of the bond. Such a shift of electron density results in a polar covalent bond. Bond polarity leads to various electronic effects in organic compounds.
Thus, both $A$ and $R$ are correct and $R$ is not the correct explanation of $A$.