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Q. Assertion : $HCOOH$ reacts with $H_2SO_4$ to form $CO$.
Reason : $H_2SO_4$ is a mild oxidising agent.

AIIMSAIIMS 2018Aldehydes Ketones and Carboxylic Acids

Solution:

$HCOOH \xrightarrow{H_2SO_4} H_2O + CO$
Here, $H_2SO_4$ behaves as a dehydrating agent.