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Taxmann's POCSO Act 2012 and Rules

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© Taxmann Price : ` 125 Law stated in this book is as updated till 1st December, 2025 Published by : Taxmann Publications (P.) Ltd. Sales & Marketing : 59/32, New Rohtak Road, New Delhi-110 005 India Phone : +91-11-45562222 Website : www.taxmann.com E-mail : sales@taxmann.com Regd. Office : 21/35, West Punjabi Bagh, New Delhi-110 026 India Printed at : Tan Prints (India) Pvt. Ltd. 44 Km. Mile Stone, National Highway, Rohtak Road Village Rohad, Distt. Jhajjar (Haryana) India E-mail : sales@tanprints.com Disclaimer Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is notified that neither the publisher nor the author or seller will be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government publication or notifications. No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action. For binding mistake, misprints or for missing pages, etc., the publisher’s liability is limited to replacement within seven days of purchase by similar edition. All expenses in this connection are to be borne by the purchaser. All disputes are subject to Delhi jurisdiction only.


Contents PROTECTION OF CHILDREN FROM SEXUAL OFFENCES ACT, 2012 PAGE

CHAPTER I PRELIMINARY 1. Short title, extent and commencement

2

2. Definitions

2 CHAPTER II

SEXUAL OFFENCES AGAINST CHILDREN A.—PENETRATIVE SEXUAL ASSAULT AND PUNISHMENT THEREFOR 3. Penetrative sexual assault

4

4. Punishment for penetrative sexual assault

5

B.—AGGRAVATED PENETRATIVE SEXUAL ASSAULT AND PUNISHMENT THEREFOR 5. Aggravated penetrative sexual assault

7

6. Punishment for aggravated penetrative sexual assault

11

C.—SEXUAL ASSAULT AND PUNISHMENT THEREFOR 7. Sexual assault

13

8. Punishment for sexual assault

14

I-5


I-6

CONTENTS

PAGE

D.—AGGRAVATED SEXUAL ASSAULT AND PUNISHMENT THEREFOR 9. Aggravated sexual assault

14

10. Punishment for aggravated sexual assault

18

E.—SEXUAL HARASSMENT AND PUNISHMENT THEREFOR 11. Sexual harassment

18

12. Punishment for sexual harassment

20

CHAPTER III USING CHILD FOR PORNOGRAPHIC PURPOSES AND PUNISHMENT THEREFOR 13. Use of child for pornographic purposes

20

14. Punishment for using child for pornographic purposes

21

15. Punishment for storage of pornographic material involving child

23

CHAPTER IV ABETMENT OF AND ATTEMPT TO COMMIT AN OFFENCE 16. Abetment of an offence

24

17. Punishment for abetment

25

18. Punishment for attempt to commit an offence

26

CHAPTER V PROCEDURE FOR REPORTING OF CASES 19. Reporting of offences

27

20. Obligation of media, studio and photographic facilities to report cases

27

21. Punishment for failure to report or record a case

28

22. Punishment for false complaint or false information

28

23. Procedure for media

29 CHAPTER VI

PROCEDURES FOR RECORDING STATEMENT OF THE CHILD 24. Recording of statement of a child

30

25. Recording of statement of a child by Magistrate

30

26. Additional provisions regarding statement to be recorded

31


I-7

CONTENTS PAGE

27. Medical examination of a child

31

CHAPTER VII SPECIAL COURTS 28. Designation of Special Courts

31

29. Presumption as to certain offences

32

30. Presumption of culpable mental state

32

31. Application of Code of Criminal Procedure, 1973 to proceedings before a Special Court

33

32. Special Public Prosecutors

33

CHAPTER VIII PROCEDURE AND POWERS OF SPECIAL COURTS AND RECORDING OF EVIDENCE 33. Procedure and powers of Special Court

33

34. Procedure in case of commission of offence by child and determination of age by Special Court

34

35. Period for recording of evidence of child and disposal of case

35

36. Child not to see accused at the time of testifying

35

37. Trials to be conducted in camera

35

38. Assistance of an interpreter or expert while recording evidence of child

36

CHAPTER IX MISCELLANEOUS 39. Guidelines for child to take assistance of experts, etc.

36

40. Right of child to take assistance of legal practitioner

36

41. Provisions of sections 3 to 13 not to apply in certain cases

36

42. Alternate punishment

37

42A. Act not in derogation of any other law

38

43. Public awareness about Act

38

44. Monitoring of implementation of Act

39

45. Power to make rules

39

46. Power to remove difficulties

40

SCHEDULE

40

SUBJECT INDEX

41


CONTENTS

I-8 PAGE

PROTECTION OF CHILDREN FROM SEXUAL OFFENCES RULES, 2020 1. Short title and commencement

45

2. Definitions

45

3. Awareness generation and capacity building

46

4. Procedure regarding care and protection of child

47

5. Interpreters, translators, special educators, experts and support persons

50

6. Medical aid and care

51

7. Legal aid and assistance

52

8. Special relief

52

9. Compensation

53

10. Procedure for imposition of fine and payment thereof

54

11. Reporting of pornographic material involving a child

54

12. Monitoring of implementation of the Act

54

13. Repeal

55

FORM A: Entitlement of children who have suffered sexual abuse to receive information and services

56

FORM B: Preliminary Assessment Report

56


Protection of Children from Sexual Offences Act, 2012 [32 OF 2012]1 An Act to protect children from offences of sexual assault, sexual harassment and pornography and provide for establishment of Special Courts for trial of such offences and for matters connected therewith or incidental thereto. Whereas clause (3) of article 15 of the Constitution, inter alia, empowers the State to make special provisions for children; And Whereas, the Government of India has acceded on the 11th December, 1992 to the Convention on the Rights of the Child, adopted by the General Assembly of the United Nations, which has prescribed a set of standards to be followed by all State parties in securing the best interests of the child; And Whereas it is necessary for the proper development of the child that his or her right to privacy and confidentiality be protected and respected by every person by all means and through all stages of a judicial process involving the child; And Whereas it is imperative that the law operates in a manner that the best interest and well being of the child are regarded as being of paramount importance at every stage, to ensure the healthy physical, emotional, intellectual and social development of the child; And Whereas the State parties to the Convention on the Rights of the Child are required to undertake all appropriate national, bilateral and multilateral measures to prevent— (a) the inducement or coercion of a child to engage in any unlawful sexual activity; (b) the exploitative use of children in prostitution or other unlawful sexual practices; (c) the exploitative use of children in pornographic performances and materials; And Whereas sexual exploitation and sexual abuse of children are heinous crimes and need to be effectively addressed. Be it enacted by Parliament in the Sixty-third Year of the Republic of India as follows:— 1. Dated 19-6-2012.

1


S. 2

PROTECTION OF CHILDREN FROM SEXUAL OFFENCES ACT, 2012

2

CHAPTER I PRELIMINARY Short title, extent and commencement. 1. (1) This Act may be called the Protection of Children from Sexual Offences Act, 2012. (2) It extends to the whole of India, 2[***]. (3) It shall come into force on such date3 as the Central Government may, by notification in the Official Gazette, appoint. COMMENTS SECTION NOTES

1.1 Short Title u

This sub-section states the official name of the Act, which is “The Protection of Children from Sexual Offences Act, 2012”.

u

The title helps in identifying the Act for legal reference and citation.

1.2 Extent of Application The Act extends across the entire territory of India.

u

1.3 Commencement u

The Act authorizes the Central Government to determine the date [with effect from 14-11-2012] when the Act shall come into force.

u

The date is to be announced through a notification in the Official Gazette.

Definitions. 2. (1) In this Act, unless the context otherwise requires, — (a) “aggravated penetrative sexual assault” has the same meaning as assigned to it in section 5; (b) “aggravated sexual assault” has the same meaning as assigned to it in section 9; (c) “armed forces or security forces” means armed forces of the Union or security forces or police forces, as specified in the Schedule; (d) “child” means any person below the age of eighteen years; [(da) “child pornography” means any visual depiction of sexually explicit conduct involving a child which include photograph, video, digital or computer generated image indistinguishable from an actual child, and image created, adapted, or modified, but appear to depict a child;]

4

2. Words “except the State of Jammu and Kashmir”omitted by the Jammu and Kashmir Reorganisation Act, 2019, w.e.f. 31-10-2019. 3. With effect from 14-11-2012, vide S.O. 2705(E), dated 9-11-2012. 4. Inserted by the Protection of Children from Sexual Offences (Amendment) Act, 2019, w.e.f. 16-8-2019.


3

PROTECTION OF CHILDREN FROM SEXUAL OFFENCES ACT, 2012

S. 2

(e) “domestic relationship” shall have the same meaning as assigned to it in clause (f) of section 2 of the Protection of Women from Domestic Violence Act, 2005 (43 of 2005); (f) “penetrative sexual assault” has the same meaning as assigned to it in section 3; (g) “prescribed” means prescribed by rules made under this Act; (h) “religious institution” shall have the same meaning as assigned to it in the Religious Institutions (Prevention of Misuse) Act, 1988 (41 of 1988). (i) “sexual assault” has the same meaning as assigned to it in section 7; (j) “sexual harassment” has the same meaning as assigned to it in section 11; (k) “shared household” means a household where the person charged with the offence lives or has lived at any time in a domestic relationship with the child; (l) “Special Court” means a court designated as such under section 28; (m) “Special Public Prosecutor” means a Public Prosecutor appointed under section 32. (2) The words and expressions used herein and not defined but defined in the Indian Penal Code (45 of 1860)*, the Code of Criminal Procedure, 1973† (2 of 1974), 5[the Juvenile Justice (Care and Protection of Children) Act, 2015 (2 of 2016)] and the Information Technology Act, 2000 (21 of 2000) shall have the meanings respectively assigned to them in the said Codes or the Acts. COMMENTS SECTION NOTES

2.1 Child Pornography [Clause (da)] u

The term includes any visual depiction of sexually explicit conduct involving a child, such as: n

u

photographs, videos, or digital images.

It covers images indistinguishable from real children, including n

modified or computer-generated images that appear to depict a child.

2.2 Domestic Relationship [Clause (e)] u

The definition refers to Clause (f) of Section 2 of the Protection of Women from Domestic Violence Act, 2005.

*Now the Bharatiya Nyaya Sanhita, 2023 (45 of 2023) [Vide Notification No. S.O. 2790(E), dated 16-7-2024] †Now the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023) [Vide Notification No. S.O. 2790(E), dated 16-7-2024] 5. Substituted for “the Juvenile Justice (Care and Protection of Children) Act, 2000 (56 of 2000)” by the Protection of Children from Sexual Offences (Amendment) Act, 2019, w.e.f. 16-8-2019.


S. 3

PROTECTION OF CHILDREN FROM SEXUAL OFFENCES ACT, 2012

4

CHAPTER II SEXUAL OFFENCES AGAINST CHILDREN A.—PENETRATIVE SEXUAL ASSAULT AND PUNISHMENT THEREFOR Penetrative sexual assault. 3. A person is said to commit “penetrative sexual assault” if— (a) he penetrates his penis, to any extent, into the vagina, mouth, urethra or anus of a child or makes the child to do so with him or any other person; or (b) he inserts, to any extent, any object or a part of the body, not being the penis, into the vagina, the urethra or anus of the child or makes the child to do so with him or any other person; or (c) he manipulates any part of the body of the child so as to cause penetration into the vagina, urethra, anus or any part of body of the child or makes the child to do so with him or any other person; or (d) he applies his mouth to the penis, vagina, anus, urethra of the child or makes the child to do so to such person or any other person. COMMENTS SECTION NOTES

3.1 Penetrative Sexual Assault The term “penetrative sexual assault” is defined as: 3.1-1 Penetration by Penis [Clause (a)] u

The offence includes any act where the accused penetrates his penis into the: n

Vagina

n

Mouth

n

Urethra

n

Anus

of a child u

The offence also includes cases where the child is made to penetrate the accused or another person.

3.1-2 Insertion of Objects or Body Parts [Clause (b)] u

The clause criminalizes the insertion of any object or a part of the body (other than the penis) into: n

Vagina

n

Urethra

n

Anus

of the child u

The offence also includes cases where the child is forced to insert objects or body parts into the perpetrator or another person.


PROTECTION OF CHILDREN FROM SEXUAL OFFENCES ACT 2012 WITH PROTECTION OF CHILDREN FROM SEXUAL OFFENCES RULES 2020 – BARE ACT WITH SECTION NOTES AUTHOR : PUBLISHER : DATE OF PUBLICATION : EDITION : ISBN NO : NO. OF PAGES : BINDING TYPE :

Taxmann's Editorial Board Taxmann December 2025 2026 Edition 9789371267045 68 Paperback

Rs. 125 DESCRIPTION Protection of Children from Sexual Offences Act 2012 with Protection of Children from Sexual Offences Rules 2020 [Bare Act with Section Notes] by Taxmann provides a consolidated legal reference to safeguard children from sexual abuse and exploitation. The 2026 Edition presents the updated statute and Rules, enriched with detailed Section Notes to clarify legislative intent, procedures, and time-bound trials. This book is intended for the following audience: • Legal Professionals & Judiciary • Police & Investigative Agencies • Child Rights & Protection Officers • Students & Academicians • Government Bodies & Policymakers The Present Publication is the 2026 Edition, covering the amended and updated text of the POCSO Act [Act No. 32 of 2012] and Rules, with the following noteworthy features: • [Complete Statutory Text] Presents the unabridged text of the POCSO Act 2012 and the POCSO Rules 2020 • [Section Notes] Concise annotations highlighting legislative intent, key interpretations, procedural obligations, and recent developments • [User-friendly Layout] Structured chapters and sub-sections for quick reading, with important headings and definitions distinctly marked • [Updated Amendments] Incorporates all relevant amendments, including changes from the Criminal Law (Amendment) Acts and POCSO updates of 2019 & 2020 • [Pre-amendment Provisions] Displays pre-amendment text in footnotes, illustrating earlier legal positions and their transitional applicability • [Child-centric Focus] Emphasises sensitive procedures and protocols such as statement recording, medical examinations, and guidelines for media reporting • [Case Law References] Links to major judgments that have shaped the interpretation and enforcement of POCSO provisions • [Forms & Schedules] Includes essential forms (Form A & B for victim support, Preliminary Assessment) and relevant schedules

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