I have used PDA account to send and receive sol, now I want to send spl token to PDA Account. What is the implementation for that?
If you want your PDA to be able to receive and send SPL, you can have one instruction in your program for example. This instruction can deposit on the PDA (this is a classic SPL transfer, it can be done without Smart Contract with the lib spl-token (Ex: https://solanacookbook.com/references/basic-transactions.html#how-to-send-spl-tokens)).
For your PDA to be able to send SPL, you will need an instruction in your program this time, which will make a Transfer with the
CPIContext::new_with_signer with the seed of your PDA and its bump, that you can send as an argument or that you can do on your program by rederiving your PDA