give a point of distinction between issued capital and subscribed capital.

Sukriti,
Issued Capital is part of authorised capital that is offered to public for subscription but subscribed capital is part of issued capital that is actually subscribed by general public. 
Also, we have well explained the meaning of all types of capital in our study material. Please refer to below mentionedd link to view the same.
https://www.meritnation.com/cbse/class12-commerce/studymaterial/accountancy/company-accounts-and-analysis-of-financial-statements/accounting-for-share-capital/436_2433_5884#slide2_share-capital--and-its-categories

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