Solution :
The central boron atom in boric acid, $${H_3}B{O_3}$$ is electrondeficient.
NOTE : Boric acid is a Lewis acid with one $$p$$ - orbital vacant. There is no $$d$$ - orbital of suitable energy in boron atom. So, it can accommodate only one additional electron pair in its outermost shell.
Releted MCQ Question on Inorganic Chemistry >> P - Block Elements
Releted Question 1
The reddish brown coloured gas formed when nitric oxide is oxidised by air is