The document discusses the significance of gender-responsive budgeting in India as a means to address gender disparities and promote women's empowerment through public expenditure. It outlines the evolution of gender budgeting since 2005, the establishment of gender budgeting cells in various ministries, and highlights the need for gender-sensitive fiscal policies to improve socio-economic conditions for women. The paper also examines the challenges faced by women in the context of economic reforms and emphasizes the importance of integrating gender perspectives into national budgeting processes and policies.