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Which of the following statements are correct about gender budgeting? 
1) It is separate budget addressing the specific needs of women. 
2) It assesses the impact of government budget on women. 
3) It is an accounting exercise. 
4) It is another budgeting innovation. 
Select the correct answer from the code given below:

[UGC NET July 2018 (Paper - I)]
A
B
C
D