Complimentary Close: It is a formal respect or regard to the addressee and is written just below the body of the letter. The most common Complimentary Close in India is ‘Yours faithfully’ or ‘Faithfully yours’.
Salutation: It is a form of greetings to the addressee – individual, firm or company. Most commonly, it is represented by ‘Sir’ /‘Dear Sir’ or ‘Madam’.