In one of the project we have more then 20 boards, in that case do we have any impact on performance on loading boards ?
On loading the boards? No. The performance of loading a board depends primarily on the number of issues on the board and other metadata on the board - most importantly the JQL queries used behind the board filter, Quick filters and swimlanes.
More boards will surely contribute to the overall performance as it adds more data to JIRA but you can live with it if you do proper scaling.
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