GS1GS2 ⚖️ Social Justice

Gender Budget

A government budgeting approach that analyses the differential impact of public expenditure on women and men, presenting allocations in a Gender Budget Statement (two parts: 100% women-specific schemes; ≥30% women beneficiary schemes).

Context & Background

India introduced it in Union Budget 2005–06; part of Ministry of Women and Child Development mandate; India was among the earliest countries to mainstream gender budgeting.

UPSC Exam Relevance

Two-part Gender Budget Statement in Union Budget; often asked in context of women empowerment and fiscal policy; GBS Part-A and Part-B distinction.
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