Explanation:

Only statement 2nd is correct.

Gender Budgeting in India

• About: Gender budgeting is a strategic tool used by governments to allocate resources efficiently based on the distinct needs of different genders.  

• It ensures that policies and resource allocations are gender-sensitive and address specific needs within existing frameworks. 

• Background: India’s gender equality commitment, starting with the Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW), 1979 ratification in 1993, led to the first Gender Budget Statement (GBS) in 2005-06, and it has been included annually since, reflecting ongoing focus on gender-sensitive policies. 

• Gender budgeting falls under the Samarthya sub-scheme of Mission Shakti. 

• Rise in Budget: The Gender Budget for FY 2025-26 is Rs 4.49 lakh crore (8.86% of total Union Budget 2025-26), a 37.5% increase from Rs 3.27 lakh crore in FY 2024-25.  

• GBS 2025-26 is India's largest-ever gender budget, boosting women's welfare, education, and economic empowerment, with 49 ministries reporting gender-specific allocations. 

Hence option 2nd is correct.