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Q. Boron halides behave as Lewis base, because of their:

BHUBHU 2004

Solution:

B $_{\text {G.s. }} 1 s^{2}, 2 s^{2}, 2 p^{1}$
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It means $B$ has three electrons in valence shell and shares three electrons with halogens that makes total of six electrons.
Hence, they are electron deficient compounds.