Gender budget is considered as tool for women empowerment and equity. The gender budget means achieving gender perspective at various stages of budget preparation and implementation. Various countries across the world have introduced gender budget in their budget in 1980s and 1990s onwards. Government of India implemented gender budgeting in 2004-05 budget. The gender budget expenditure showed a growth rate of 15.06 percent during 2004-2020 period. In the budget the provision is made under two

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... arts Part A-100 percent women specific and Part B-30 percent women specific programme. The expenditure share of 100 percent women specific components is lower than the pro women specific scheme in India. The analysis shows that since 2004-05 the gender budget expenditure in India has increased.