Tap (valve)
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A tap is a valve controlling the release of a fluid.
Interior water taps with aerators are commonly found in the bathroom and kitchen
Exterior spigot (also known as a "shut-off valve", "hose hydrant", "hose bib", or "silcock").
Two way water tap used in restroom.
Plastic taps are widely used in India due to low costs.
Valve
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A valve is a device or natural object that regulates, directs or controls the flow of a fluid by opening, closing, or partially obstructing various passageways. Valves are technically fittings, but are usually discussed as a separate category. In an open valve, fluid flows in a direction from higher pressure to lower pressure. The word is derived from the Latin valva, the moving part of a door, in turn from volvere, to turn, roll.
These water valves are operated by rotary handles.
Valve disc
The shut off butterfly valve for a Francis turbine at Gordon Power Station, Tasmania
Ball valve