Vote on Account

Definition

An advance grant by the Lok Sabha that lets the government meet expenditure for a short part of the financial year before the full Budget is passed.

Key points

• Provided under Article 116; it is a grant in advance pending the regular passage of the Budget.
• It deals only with the expenditure side of the Budget, not with taxation proposals.
• It is normally granted for two months at a value of one-sixth of the annual estimate, and may be extended if needed.
• It is used so that the machinery of government does not stop while the demands for grants are still being debated.
• An interim Budget, by contrast, may cover both receipts and expenditure and is presented in an election year.

Why it matters for CAPF

The Article 116 basis and the expenditure-only nature distinguish a vote on account from an interim Budget in objective questions.

Common confusion

A vote on account covers only expenditure for a short period; an interim Budget can present the full picture (receipts and expenditure) but is a convention, not a separate constitutional category.

Parent note

parliament