When an acid and a base undergo a neutralization reaction then it results in the formation of an ionic compound known as a salt.
For example, NaCl is an ionic compound and it a salt as a salt will always be formed by a metal and a non-metal. The metal will always lose electrons and the non-metal will always gain electrons thus, resulting in the formation of ionic bond.
Thus, we can conclude that salts are formed by the ionic bonding of a cation and an anion.