Gujarat has a rich heritage and tradition. It has a total of 31 cities with the most population and 27 districts and 225 talukas (sub-district) comprising 18,618 villages and 242 towns. Ahmedabad is the former capital of the state and is the largest city of the state. The current capital of Gujarat is Gandhinagar which is close to Ahmedabad and is in the process to become the new business capital of India with the GIFT City project introduced by the government.