(c) What is the difference between Defined Contribution Plan and Defined Benefit Plan? From the following information calculate the amount of defined benefit liability /asset: Particulars ₹ in lakhs Present Value of Defined Benefit Obligation as on 31-3-2024 36.0 Fair Value of Plan asset 38.5 Past service cost not yet recognized 7.5 Present value of available future refund from the plan 6.0