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Q. Assertion : Sulphur compounds like $SF_6$ and $H_2SO_4$, have $12$ valence electrons around $S$ atom.
Reason : All sulphur compounds do not follow octet rule.

Chemical Bonding and Molecular Structure

Solution:

Sulphur forms many compounds in which the octet rule is obeyed. For example, $SCl _2$ has an octet of electrons around it.