The correct statement is

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(C) In boron halides $(BX_{3})$,the boron atom has an incomplete octet and acts as a Lewis acid.Back bonding occurs due to the donation of electron de

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There is maximum $p\pi-p\pi$ back bonding in $BF_{3}$.

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(C) In boron halides $(BX_{3})$,the boron atom has an incomplete octet and acts as a Lewis acid.Back bonding occurs due to the donation of electron density from the filled $p$-orbital of the halogen to the empty $p$-orbital of boron.In $BF_{3}$,the $2p$ orbital of $F$ and the $2p$ orbital of $B$ have similar sizes,leading to effective $p\pi-p\pi$ overlap.Therefore,there is maximum $p\pi-p\pi$ back bonding in $BF_{3}$,which reduces its Lewis acidity.

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