UPSC Prelims 2011— Question 84

Concept and answer: Option B is correct. A vote-on-account is limited to expenditure authorization, while an interim budget is a broader financial statement including receipts and expenditure. The question should be approached by identifying the exact proposition being tested and then checking each alternative against that proposition. A familiar word or related fact is not enough; the option must be completely consistent with the underlying concept. Statement 1 is incorrect under the verified interpretation. Statement 2 is correct under the verified interpretation. Option A: Incorrect. It omits true statement(s) 2; includes false statement(s) 1. Option B: Correct. It selects exactly the valid statement combination and therefore matches the factual and logical requirements of the question. Option C: Incorrect. It includes false statement(s) 1. Option D: Incorrect. It includes false statement(s) 1. Exam takeaway: the decisive distinction is the one stated in the core explanation. Option B is the only choice that remains fully consistent with that distinction. This approach is useful for Prelims because many distractors contain a partially true statement but add an incorrect qualifier, reverse a relationship, confuse two institutions, or use an absolute term. Always test the entire option rather than recognizing only one familiar phrase.