The vote-on-account is usually for a period of two months.Unlike the budget, which is a statement of the government's expenditure and revenues, a vote-on-account only deals with the expenditure. Capital expenditure is used to create assets like roads or to pay back loans, and revenue expenditure includes salaries and administrative expenses. But in 2017, the government advanced it to the first working day of the month.11 am, which has been the norm since Yashwant Sinha's first budget speech in 1999, before which it was at 5 pm.All budget-related documents like the economic survey, the budget speech, the budget highlights, and the expenditure and receipt budgets are available at www.indiabudget.gov.in. And read ET's special budget edition on February 2.Expectations of cuts in income tax and corporate tax rates and some sector-specific announcements. It is also the second year of the railway budget being folded into the main budget.

Source: Economic Times January 27, 2018 18:00 UTC