What is the difference between "True and Fair" view and "True and correct" view ?

"True and Fair" stands for what has been established by the rules, law and made to be the benchmarks meanwhile "true and correct" stands for what can be made out of common sense or company internal practices

 Application of the principal qualitative characteristics such as prudence, substance over form, materiality etc. and of appropriate accounting standards normally results in financial statements that convey what is generally understood as a true and fair view of such information.

the two are identical