Dividend distribution tax

Dear Experts,

Dividend Distribution tax - Sec.115--O

The principal officer of the domestic company and the company shall be liable to pay the tax on distributed profits to the credit of the Central Government within fourteen days from the date of—

(a)  declaration of any dividend; or

(b)  distribution of any dividend; or

(c)  payment of any dividend,

whichever is earliest.

Now my Query is:

What is the difference between (b) Distribution of any Dividend and (c) Payment of any dividend

Kindly revert

Thanks in advance