DMPQ- What is the difference between full budget and vote on account?


  • Full Budget deals with both expenditure and revenue side but Vote-on-account deals only with the expenditure side of the government’s budget.
  • The vote-on-account is normally valid for two months but a full budget is valid for 12 months (a financial year).
  • As a convention, a vote-on-account is treated as a formal matter and passed by Lok Sabha without discussion. But passing for budget happens only after discussions and voting on demand for grants.
  • A vote-on-account cannot alter direct taxes since they need to be passed through a finance bill. Under the regular Budget, fresh taxes may be imposed and old ones may go.
  • An interim budget in all practical sense is a full budget but made by the government during the last year of its term – i.e. just before the election. An interim Budget is a complete set of accounts, including both expenditure and receipts. But it may not contain big policy proposals.
  • It is not mandatory for the government to present a vote on account in an election year.


APSC Notes brings Prelims and Mains programs for APSC Prelims and APSC Mains Exam preparation. Various Programs initiated by APSC Notes are as follows:- For any doubt, Just leave us a Chat or Fill us a querry