P should form five covalent bonds. In this strcuture P form three single bond with 3-hydroxyl groups while one single bondformed with oxygen. As oxygen will form two bonds , it carry negative charge, while P should form five bond but here it is forming 4 bonds due to this P has positive charge but overall structure contain neutral charge due to cancellation of positive and negative charges. Beside this, there are 3 H, Four O and One P according to formula H3PO4.
