Gender Budgeting is a concept which entails that a budget must be prepared or analyzed from gender perspective. In India, 49% of the population is female which faces disparities in access to and control over services and resources. Bulks of the public expenditure and policy concerns are in ‘‘gender neutral sectors”. Implications on women in the above sectors are not recognized or identified. Therefore one of the tools that can be used to promote women’s equality and empowerment is gender-responsive budgeting or gender budgeting.