Hi Piyush
Profiles in Salesforce controls the following.
- Page layouts :- Which page layout the user has to see.
- Field Level Security :- Using field level security we can restrict user to Create, Read, Edit and delete fields.
- Custom apps :- Which standard and custom apps the user can view.
- Tabs :- Which tabs the user can view.
- Record types :- Which record types are available to user.
- Login :- Login IP and Salesforce login Hours restrictions can be made t users.