Question

WHY IS B(OH)3 IS LEWIC ACID?

Answer 1

bez the hydroxide ion bonds to boron atom then forms a tetrahydroxy borate ion,

 B[OH]4- leaving the poor acidic hydrogen ion


so actually the hydrogen ions in the boric acid which give that it is acidic character

actually come from water since the hydroxide is absorbed by the B[OH]3 molecule