Difference between Development and Distribution Provisioning Profile in iOS Applications.
The development provisioning profile is for testing your App on a device (iPad, iPhone, iPod Touch). development provisioning profile needs UDID for testing devices. and you can install app only those devices which devices UDID added in development provisioning profile.
The distribution profile is used when you're submitting your application to Apple to get it onto the store. and you want to submit your app for beta testing on testflight.
Both profiles are linked to your account as well as keychains on your computer.