PWHT PWHT is the part of welding. PWHT is generally done in 3 condition for steel 1.

Below the Lower critical temp, 2. above the lower critical temp & below the upper critical temp and 3. above the upper critical temp. Where as SR is the one kind of PWHT condition1 only for residual stress relieve. Go through the Iron carbon equilibrium diagram & TTT diagram for detail of grain & microstructure. Stress relieving & PWHT . In Industry and generally talking and refering the books both words are used interchangeably. My point of view stress relieving is applicable to the part which are undergone Hot/Cold working Examble like Dish Head,rolled products etc , PWHT is applicable to the welded part , Holding the temperature below the Tempering temperature to relieve stress to few hours depends on Code/End use requirements.