(a) Tap water conducts electricity, whereas distilled water does not.
(b) For dilution of an acid, acid is added into water and not water into acid.
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Solution
(a) Tap water contains electrolytes, presence of electrolytes increases the number of ions that help in conduction of electricity in liquids. Distilled water has negligible number of ions as compared to tap water. Deficiency of ions in distilled water makes it a poor conductor of electricity.
(b) Adding water to acid is highly exothermic. If water is added to acid, the acid may splash out and may cause accidents. Hence acids are added to water with regular stirring.