It is interesting to note that H2Ocan function as an acid as well as a base according to

the conditions i.e., water is amphoteric in nature.

Water donates proton so it is Bronsted acid.

Water accepts protons so it is Bronsted base.

Advantages over Arrhenius Concept

(i)     The acids and bases have been defined in terms of the substances themselves, and
not in terms of their ionisation in aqueous solution.

(ii)     Acidic properties are indicated by the ability of a substance to release protons
while that of a base to capture protons.

(iii)     Acidic and basic behaviour does not depend upon any solvent

Limitations: In this concept too much emphasis is given to proton exchange. There are
many reactions with acid-base characteristics in which no protons are involved

E.g.