Hi Niladri,
You are correct for the 1st scenario.
For the 2nd scenario i had already told in your last thread that how you can handle this. Create one absence quota type 03 where you will upload quota value is 3 from begining of the calender year. Validity from and end would be calender year.
Now based on the optional holiday you will upload to IT2001 and then quota will be deducted from this quota based on the counting rule and deduction rule linkage with absence type.
Hope so you got the clear picture about your scenario.
Regards,
Sankarsan