What is the difference between ‘Vote-on-Account’ and ‘interim budget’?

1. The provision of a ‘Vote-on-Account’ is used by a stable Government, while ‘interim budget’ is a provision used by a caretaker Government.

2. A ‘Vote-on-Account’ only deals with the expenditure in Government’s budget while an ‘interim budget’ includes both expenditure and receipts.

Which of the statement(s) given above is/are correct?

I.A.S. (Pre) 2011