Hello Rashmi,

this matrix defines the mapping between customer requirements and prepared testcases by testengineers.this matrix is requirements traceability matrix or requirements validation matrix.this is used by testing team to verify how far the testcases prepared have covered the requirements of the functionalities to be tested.

A "Traceability matrix" is a table that correlates requirements or design documents to test documents. It is used to change tests when the source documents are changed, or to verify that the test results are correct.