Know the Difference between Vote-on-Account and the General (full) Budget

By Sudheer Kumar K|Updated : January 28th, 2021

The words Budget and Vote-on-Account have been in news recently. Hence, in this article, we will be discussing, in brief, the difference between Vote-on-Account and the General (full) Budget.    


Vote on Account

General Budget


Vote-on-account deals only with the expenditure side of the government’s budget.


General Budget deals with both the expenditure and revenue side in the form of Financial and Appropriation Bill.


It is normally operative only for two months (sometimes 3-4 months also) to meet the expenses till the full budget is passed.

It is equivalent to one-sixth (one-third or fourth) of the estimated yearly expenditure.

In 2019, Vote on Account passed for 4 months.

It is operative for the whole financial year.


It is treated as a formal matter and passed by Lok Sabha without discussion

General budget is passed 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.

General Budget can impose fresh taxes and repeal old ones.



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