When an acid reacts with a base, the acid nullifies the effect of the base, and conversely, the effect of an acid is nullified by a base. Such a type of reaction between an acid and a base to give a salt and water is known as a neutralisation reaction.
The reaction can be represented as follows:
Acid + Base → Salt + Water
For example, when sodium hydroxide is treated with hydrochloric acid, sodium hydroxide and hydrochloric acid neutralise each other to form common salt (NaCl) and water. The reaction can be given as below:
NaOH (aq) + HCl (aq) → NaCl (aq) + H2O (l)