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Companies (Accounts) Second Amendment Rules, 2025 — G.S.R. 357(E) dated 30 May 2025, effective from 14 July 2025. Amendment summary (as applicable to POSH disclosures; consult the full notification for the complete amendment to Rule 8 of the Companies (Accounts) Rules 2014): Rule 8 of the Companies (Accounts) Rules 2014 (which prescribes the contents of the Board's Report) is amended to require every company to include in the Board's Report the following additional disclosures: (a) the number of male, female and transgender employees as on the last date of the financial year; (b) the disclosure on POSH compliance shall include, in addition to the compliance statement under Section 22 of the POSH Act 2013: (i) number of complaints of sexual harassment received during the financial year; (ii) number of complaints disposed of during the financial year; (iii) number of complaints pending for more than ninety days as at the end of the financial year; (c) a statement confirming the company's compliance with the Maternity Benefit Act 1961. These disclosures are in addition to, and not in substitution for, the existing Section 22 disclosure obligation under the POSH Act 2013 and the Section 21 annual report obligation of the Internal Committee. Applicability: The amendment applies to every company that prepares a Board's Report under Section 134 of the Companies Act 2013, including private companies and small companies (subject to the specific reliefs available to small companies under the Companies Act 2013 read with the Companies (Accounts) Rules 2014).

The Companies (Accounts) Second Amendment Rules, 2025, notified by the Ministry of Corporate Affairs, amended Rule 8 of the Companies (Accounts) Rules, 2014 to expand the Board's Report disclosures relating to compliance under the POSH Act, 2013. The amendment is effective from 14 July 2025. The Board's Report must now include, in addition to the existing disclosure under Section 22 of the POSH Act, the workforce gender composition (number of female, male and transgender employees) and detailed POSH compliance statistics for the financial year (complaints received, complaints disposed of, complaints pending beyond ninety days, and the number of workshops/awareness programmes carried out).

1. (1) This Act may be called the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

10. (1) The Internal Committee or, as the case may be, the Local Committee, may, before initiating an inquiry under section 11 and at the request of the aggrieved woman take steps to settle the matter between her and the respondent through conciliation: Provided that no monetary settlement shall be made as a basis of conciliation. (2) Where a settlement has been arrived at under sub-section (1), the Internal Committee or the Local Committee, as the case may be, shall record the settlement so arrived and forward the same to the employer or the District Officer to take action as specified in the recommendation. (3) The Internal Committee or the Local Committee, as the case may be, shall provide the copies of the settlement as recorded under sub-section (2) to the aggrieved woman and the respondent. (4) Where a settlement is arrived at under sub-section (1), no further inquiry shall be conducted by the Internal Committee or the Local Committee, as the case may be.

11. (1) Subject to the provisions of section 10, the Internal Committee or the Local Committee, as the case may be, shall, where the respondent is an employee, proceed to make inquiry into the complaint in accordance with the provisions of the service rules applicable to the respondent and where no such rules exist, in such manner as may be prescribed or in case of a domestic worker, the Local Committee shall, if prima facie case exist, forward the complaint to the police, within a period of seven days for registering the case under section 509 of the Indian Penal Code, and any other relevant provisions of the said Code where applicable [...] (4) The inquiry under sub-section (1) shall be completed within a period of ninety days.

12. (1) During the pendency of an inquiry, on a written request made by the aggrieved woman, the Internal Committee or the Local Committee, as the case may be, may recommend to the employer to— (a) transfer the aggrieved woman or the respondent to any other workplace; or (b) grant leave to the aggrieved woman up to a period of three months; or (c) grant such other relief to the aggrieved woman as may be prescribed. (2) The leave granted to the aggrieved woman under this section shall be in addition to the leave she would be otherwise entitled. (3) On the recommendation of the Internal Committee or the Local Committee, as the case may be, under sub-section (1), the employer shall implement the recommendations made under sub-section (1) and send the report of such implementation to the Internal Committee or the Local Committee, as the case may be.

13. (1) On the completion of an inquiry under this Act, the Internal Committee or the Local Committee, as the case may be, shall provide a report of its findings to the employer, or as the case may be, the District Officer within a period of ten days from the date of completion of the inquiry and such report be made available to the concerned parties. (2) Where the Internal Committee or the Local Committee, as the case may be, arrives at the conclusion that the allegation against the respondent has not been proved, it shall recommend to the employer and the District Officer that no action is required to be taken in the matter. (3) Where the Internal Committee or the Local Committee, as the case may be, arrives at the conclusion that the allegation against the respondent has been proved, it shall recommend to the employer or the District Officer, as the case may be— (i) to take action for sexual harassment as a misconduct in accordance with the provisions of the service rules applicable to the respondent or where no such service rules have been made, in such manner as may be prescribed; (ii) to deduct, notwithstanding anything in the service rules applicable to the respondent, from the salary or wages of the respondent such sum as it may consider appropriate to be paid to the aggrieved woman or to her legal heirs, as it may determine, in accordance with the provisions of section 15 [...] (4) The employer or the District Officer shall act upon the recommendation within sixty days of its receipt by him.

14. (1) Where the Internal Committee or the Local Committee, as the case may be, arrives at a conclusion that the allegation against the respondent is malicious or the aggrieved woman or any other person making the complaint has made the complaint knowing it to be false or the aggrieved woman or any other person making the complaint has produced any forged or misleading document, it may recommend to the employer or the District Officer, as the case may be, to take action against the woman or the person who has made the complaint under sub-section (1), in accordance with the provisions of the service rules applicable to her or him or where no such service rules exist, in such manner as may be prescribed: Provided that a mere inability to substantiate a complaint or provide adequate proof need not attract action against the complainant under this section: Provided further that the malicious intent on part of the complainant shall be established after an inquiry in accordance with the procedure prescribed, before any action is recommended. (2) Where the Internal Committee or the Local Committee, as the case may be, arrives at a conclusion that during the inquiry any witness has given false evidence or produced any forged or misleading document, it may recommend to the employer of the witness or the District Officer, as the case may be, to take action in accordance with the provisions of the service rules applicable to the said witness or where no such service rules exist, in such manner as may be prescribed.

15. For the purpose of determining the sums to be paid to the aggrieved woman under clause (ii) of sub-section (3) of section 13, the Internal Committee or the Local Committee, as the case may be, shall have regard to— (a) the mental trauma, pain, suffering and emotional distress caused to the aggrieved woman; (b) the loss in the career opportunity due to the incident of sexual harassment; (c) medical expenses incurred by the victim for physical or psychiatric treatment; (d) the income and the financial status of the respondent; (e) feasibility of such payment in lump sum or in instalments.

16. Notwithstanding anything contained in the Right to Information Act, 2005, the contents of the complaint made under section 9, the identity and addresses of the aggrieved woman, respondent and witnesses, any information relating to conciliation and inquiry proceedings, recommendations of the Internal Committee or the Local Committee, as the case may be, and the action taken by the employer or the District Officer under the provisions of this Act shall not be published, communicated or made known to the public, press and media in any manner: Provided that information may be disseminated regarding the justice secured to any victim of sexual harassment under this Act without disclosing the name, address, identity or any other particulars calculated to lead to the identification of the aggrieved woman and witnesses.

17. Where any person entrusted with the duty to handle or deal with the complaint, inquiry or any recommendations or action to be taken under the provisions of this Act, contravenes the provisions of section 16, he shall be liable for penalty in accordance with the provisions of the service rules applicable to the said person or where no such service rules exist, in such manner as may be prescribed.

18. (1) Any person aggrieved from the recommendations made under sub-section (2) of section 13 or under clause (i) or clause (ii) of sub-section (3) of section 13 or sub-section (1) or sub-section (2) of section 14 or section 17 or non-implementation of such recommendations may prefer an appeal to the court or tribunal in accordance with the provisions of the service rules applicable to the said person or where no such service rules exist then, without prejudice to provisions contained in any other law for the time being in force, the person aggrieved may prefer an appeal in such manner as may be prescribed. (2) The appeal under sub-section (1) shall be preferred within a period of ninety days of the recommendations.

19. Every employer shall— (a) provide a safe working environment at the workplace which shall include safety from the persons coming into contact at the workplace; (b) display at any conspicuous place in the workplace, the penal consequences of sexual harassments; and the order constituting, the Internal Committee under sub-section (1) of section 4; (c) organise workshops and awareness programmes at regular intervals for sensitising the employees with the provisions of the Act and orientation programmes for the members of the Internal Committee in the manner as may be prescribed; (d) provide necessary facilities to the Internal Committee or the Local Committee, as the case may be, for dealing with the complaint and conducting an inquiry; (e) assist in securing the attendance of respondent and witnesses before the Internal Committee or the Local Committee, as the case may be; (f) make available such information to the Internal Committee or the Local Committee, as the case may be, as it may require having regard to the complaint made under sub-section (1) of section 9; (g) provide assistance to the woman if she so chooses to file a complaint in relation to the offence under the Indian Penal Code or any other law for the time being in force; (h) cause to initiate action, under the Indian Penal Code or any other law for the time being in force, against the perpetrator, or if the aggrieved woman so desires, where the perpetrator is not an employee, in the workplace at which the incident of sexual harassment took place; (i) treat sexual harassment as a misconduct under the service rules and initiate action for such misconduct; (j) monitor the timely submission of reports by the Internal Committee.

2. In this Act, unless the context otherwise requires (selected, abridged for reference; consult the Act for the complete list): (a) "aggrieved woman" means— (i) in relation to a workplace, a woman, of any age whether employed or not, who alleges to have been subjected to any act of sexual harassment by the respondent; (ii) in relation to a dwelling place or house, a woman of any age who is employed in such a dwelling place or house; (d) "District Officer" means an officer notified under section 5; (f) "employee" means a person employed at a workplace for any work on regular, temporary, ad hoc or daily wage basis, either directly or through an agent, including a contractor, with or, without the knowledge of the principal employer, whether for remuneration or not, or working on a voluntary basis or otherwise, whether the terms of employment are express or implied and includes a co-worker, a contract worker, probationer, trainee, apprentice or called by any other such name; (g) "employer" means— (i) in relation to any department, organisation, undertaking, establishment, enterprise, institution, office, branch or unit of the appropriate Government or a local authority, the head of that department, organisation, undertaking, establishment, enterprise, institution, office, branch or unit or such other officer as the appropriate Government or the local authority, as the case may be, may by an order specify in this behalf; (ii) in any workplace not covered under sub-clause (i), any person responsible for the management, supervision and control of the workplace. (n) "sexual harassment" includes any one or more of the following unwelcome acts or behaviour (whether directly or by implication) namely:— (i) physical contact and advances; or (ii) a demand or request for sexual favours; or (iii) making sexually coloured remarks; or (iv) showing pornography; or (v) any other unwelcome physical, verbal or non-verbal conduct of sexual nature; (o) "workplace" includes— (i) any department, organisation, undertaking, establishment, enterprise, institution, office, branch or unit which is established, owned, controlled or wholly or substantially financed by funds provided directly or indirectly by the appropriate Government or the local authority or a Government company or a corporation or a co-operative society; (ii) any private sector organisation or a private venture, undertaking, enterprise, institution, establishment, society, trust, non-governmental organisation, unit or service provider carrying on commercial, professional, vocational, educational, entertainmental, industrial, health services or financial activities including production, supply, sale, distribution or service; (iii) hospitals or nursing homes; (iv) any sports institute, stadium, sports complex or competition or games venue, whether residential or not used for training, sports or other activities relating thereto; (v) any place visited by the employee arising out of or during the course of employment including transportation provided by the employer for undertaking such journey; (vi) a dwelling place or a house.

20. The District Officer shall,, (a) monitor the timely submission of reports furnished by the Local Committee; (b) take such measures as may be necessary for engaging non-governmental organisations for creation of awareness on sexual harassment and the rights of the women.

21. (1) The Internal Committee or the Local Committee, as the case may be, shall in each calendar year prepare, in such form and at such time as may be prescribed, an annual report and submit the same to the employer and the District Officer. (2) The District Officer shall forward a brief report on the annual reports received under sub-section (1) to the State Government.

22. The employer shall include in its report the number of cases filed, if any, and their disposal under this Act in the annual report of his organisation or where no such report is required to be prepared, intimate such number of cases, if any, to the District Officer.

26. (1) Where the employer fails to— (a) constitute an Internal Committee under sub-section (1) of section 4; (b) take action under sections 13, 14 and 22; and (c) contravene or attempt to contravene or abet contravention of other provisions of this Act or any rules made thereunder, he shall be punishable with fine which may extend to fifty thousand rupees. (2) If any employer, after having been previously convicted of an offence punishable under this Act subsequently commits and is convicted of the same offence, he shall be liable to— (i) twice the punishment, which might have been imposed on a first conviction, subject to the punishment being maximum provided for the same offence: Provided that in case a higher punishment is prescribed under any other law for the time being in force, for the offence for which the accused is being prosecuted, the court shall take due cognizance of the same while awarding the punishment; (ii) cancellation, of his licence or withdrawal, or non-renewal, or approval, or cancellation of the registration, as the case may be, by the Government or local authority required for carrying on his business or activity.

3. (1) No woman shall be subjected to sexual harassment at any workplace. (2) The following circumstances, among other circumstances, if it occurs or is present in relation to or connected with any act or behaviour of sexual harassment may amount to sexual harassment:— (i) implied or explicit promise of preferential treatment in her employment; or (ii) implied or explicit threat of detrimental treatment in her employment; or (iii) implied or explicit threat about her present or future employment status; or (iv) interference with her work or creating an intimidating or offensive or hostile work environment for her; or (v) humiliating treatment likely to affect her health or safety.

4. (1) Every employer of a workplace shall, by an order in writing, constitute a Committee to be known as the "Internal Committee": Provided that where the offices or administrative units of the workplace are located at different places or divisional or sub-divisional level, the Internal Committee shall be constituted at all administrative units or offices. (2) The Internal Committee shall consist of the following members to be nominated by the employer, namely:— (a) a Presiding Officer who shall be a woman employed at a senior level at workplace from amongst the employees: Provided that in case a senior level woman employee is not available, the Presiding Officer shall be nominated from other offices or administrative units of the workplace referred to in sub-section (1): Provided further that in case the other offices or administrative units of the workplace do not have a senior level woman employee, the Presiding Officer shall be nominated from any other workplace of the same employer or other department or organisation; (b) not less than two Members from amongst employees preferably committed to the cause of women or who have had experience in social work or have legal knowledge; (c) one member from amongst non-governmental organisations or associations committed to the cause of women or a person familiar with the issues relating to sexual harassment: Provided that at least one-half of the total Members so nominated shall be women. (3) The Presiding Officer and every Member of the Internal Committee shall hold office for such period, not exceeding three years, from the date of their nomination as may be specified by the employer. (4) The Member appointed from amongst the non-governmental organisations or associations shall be paid such fees or allowances for holding the proceedings of the Internal Committee, by the employer, as may be prescribed.

4. (5) Where the Presiding Officer or any Member of the Internal Committee,— (a) contravenes the provisions of section 16; or (b) has been convicted for an offence or an inquiry into an offence under any law for the time being in force is pending against him; or (c) he has been found guilty in any disciplinary proceedings or a disciplinary proceeding is pending against him; or (d) has so abused his position as to render his continuance in office prejudicial to the public interest, such Presiding Officer or Member, as the case may be, shall be removed from the Committee and the vacancy so created or any casual vacancy shall be filled by fresh nomination in accordance with the provisions of this section.

5. The appropriate Government may notify a District Magistrate or Additional District Magistrate or the Collector or Deputy Collector as a District Officer for every District to exercise powers or discharge functions under this Act.

6. (1) Every District Officer shall constitute in the district concerned, a committee to be known as the Local Committee to receive complaints of sexual harassment from establishments where the Internal Committee has not been constituted due to having less than ten workers or if the complaint is against the employer himself. (2) The District Officer shall designate one nodal officer in every block, taluka and tehsil in rural or tribal area and ward or municipality in the urban area, to receive complaints and forward the same to the concerned Local Committee within a period of seven days. (3) The jurisdiction of the Local Committee shall extend to the areas of the district where it is constituted.

7. (1) The Local Committee shall consist of the following members to be nominated by the District Officer, namely:— (a) a Chairperson to be nominated from amongst the eminent women in the field of social work and committed to the cause of women; (b) one Member to be nominated from amongst the women working in block, taluka or tehsil or ward or municipality in the district; (c) two Members, of whom at least one shall be a woman, to be nominated from amongst such non-governmental organisations or associations committed to the cause of women or a person familiar with the issues relating to sexual harassment, which may be prescribed: Provided that at least one of the nominees shall preferably have a background in law or legal knowledge: Provided further that at least one of the nominees shall be a woman belonging to the Scheduled Castes or the Scheduled Tribes or the Other Backward Classes or minority community notified by the Central Government, from time to time; (d) the concerned officer dealing with social welfare or women and child development in the district, shall be a member ex officio. (2) The Chairperson and every Member of the Local Committee shall hold office for such period, not exceeding three years, from the date of their appointment as may be specified by the District Officer.

8. (1) The Central Government may, after due appropriation made by Parliament by law in this behalf, make to the State Government grants of such sums of money as the Central Government may think fit, for being utilised for the payment of fees or allowances referred to in sub-section (4) of section 7. (2) The State Government may set up an agency and transfer the grants made under sub-section (1) to that agency. (3) The agency shall pay to the District Officer such sums as may be required for the payment of fees or allowances referred to in sub-section (4) of section 7. (4) The accounts of the agency referred to in sub-section (2) shall be maintained and audited in such manner as may, in consultation with the Accountant General of the State, be prescribed and the person holding the custody of the accounts of the agency shall furnish, to the State Government, before such date as may be prescribed, its audited copy of accounts together with auditors' report thereon.

9. (1) Any aggrieved woman may make, in writing, a complaint of sexual harassment at workplace to the Internal Committee if so constituted, or the Local Committee, in case it is not so constituted, within a period of three months from the date of incident and in case of a series of incidents, within a period of three months from the date of last incident: Provided that where such complaint cannot be made in writing, the Presiding Officer or any Member of the Internal Committee or the Chairperson or any Member of the Local Committee, as the case may be, shall render all reasonable assistance to the woman for making the complaint in writing: Provided further that the Internal Committee or, as the case may be, the Local Committee may, for the reasons to be recorded in writing, extend the time limit not exceeding three months, if it is satisfied that the circumstances were such which prevented the woman from filing a complaint within the said period. (2) Where the aggrieved woman is unable to make a complaint on account of her physical or mental incapacity or death or otherwise, her legal heir or such other person as may be prescribed may make a complaint under this section.

Vishaka & Ors. v. State of Rajasthan & Ors., (1997) 6 SCC 241; AIR 1997 SC 3011, decided on 13 August 1997 by a three-judge Bench (Chief Justice J. S. Verma, Justice Sujata V. Manohar and Justice B. N. Kirpal). Key holdings (summary; consult the judgment for verbatim text): (i) In the absence of any enacted law occupying the field, the Supreme Court, in exercise of its power under Article 32 read with Article 142 of the Constitution, laid down binding guidelines for the prevention and redressal of sexual harassment of women at the workplace. (ii) The Court defined sexual harassment to include unwelcome sexually determined behaviour (whether directly or by implication), namely: (a) physical contact and advances; (b) a demand or request for sexual favours; (c) sexually coloured remarks; (d) showing pornography; (e) any other unwelcome physical, verbal or non-verbal conduct of sexual nature. (iii) Every employer was directed to constitute a Complaints Committee headed by a woman, with not less than half women members and one third-party member from an NGO or similar body familiar with sexual harassment issues. (iv) The Court recognised both quid pro quo harassment and the hostile work environment doctrine in Indian law. (v) The guidelines were declared to be the law of the land under Article 141 of the Constitution until Parliament enacted legislation, which finally happened with the POSH Act 2013.

Apparel Export Promotion Council v. A. K. Chopra, AIR 1999 SC 625, decided on 20 January 1999. Key holdings (summary; consult the judgment for verbatim text): (i) Sexual harassment is a form of sex discrimination and is violative of the fundamental rights of working women under Articles 14, 15, 19(1)(g) and 21 of the Constitution. (ii) The argument that there was no "molestation" because there was no completed physical contact was rejected. An attempt at unwanted physical contact, combined with verbal advances, is sexual harassment within the Vishaka framework. (iii) The conduct of an officer who tries to molest a junior female employee, even without completed physical contact, justifies dismissal from service. (iv) The standard for sexual harassment is whether the conduct is unwelcome and offensive to the recipient and to a reasonable person standing in the recipient's position. Intent is not a defence. (v) The Court reiterated that India's commitments under CEDAW (the Convention on the Elimination of All Forms of Discrimination Against Women) inform the interpretation of fundamental rights in workplace sexual harassment cases.

Saurabh Kumar Mallick v. The Comptroller & Auditor General of India & Anr., Writ Petition (Civil) No. 8649 of 2007, Delhi High Court, decided on 9 May 2008. Key holdings (summary; consult the judgment for verbatim text): (i) The expression "workplace" cannot be confined to a narrow and pedantic reading limited to the office premises. A narrow construction would defeat the purpose of preventing sexual harassment of working women. (ii) The Court identified factors that bear on whether a location is a "workplace" for the purposes of sexual harassment law: (a) proximity from the place of work; (b) the degree of control the employer or management exercises over the location; (c) whether the location functions as an extension of the office. (iii) On the facts, the alleged conduct at an official mess where the complainant was residing in connection with her posting was within the workplace, because the mess was under the control of the employer and was an extension of the office. (iv) The Court's reasoning was carried forward into Section 2(o) of the POSH Act 2013, which expressly includes "any place visited by the employee arising out of or during the course of employment including transportation provided by the employer".

Medha Kotwal Lele & Ors. v. Union of India & Ors., (2012) INSC 643, decided on 19 October 2012. Key holdings (summary; consult the judgment for verbatim text): (i) The Vishaka guidelines, having been issued under Article 32 read with Article 141, are binding on all employers in the public and private sector until superseded by legislation. (ii) Fifteen years after Vishaka, implementation across the country remained inadequate. (iii) States and Union Territories shall amend their Civil Services Conduct Rules and Industrial Employment (Standing Orders) Rules to provide that the Complaints Committee report shall be deemed to be the inquiry report under those rules for the purpose of taking disciplinary action. (iv) States and Union Territories shall constitute an adequate number of Complaints Committees to ensure functioning at taluka level, district level and State level. (v) In case of non-compliance or non-adherence to the Vishaka guidelines, orders following Vishaka, or the present directions, aggrieved persons may approach the respective High Courts. (vi) The judgment continues to inform interpretation of employer duties under Section 19 and the disciplinary action contemplated under Section 13(3) of the POSH Act 2013.

Anita Suresh v. Union of India & Ors., Delhi High Court, 2015. Key holdings (summary; consult the judgment for verbatim text): (i) The petitioner had filed a sexual harassment complaint that the Internal Committee found, after inquiry, to be false. The Committee made a Section 14 recommendation. (ii) The petitioner challenged the IC's finding before the Delhi High Court. (iii) The Court dismissed the writ petition and, in addition, imposed a fine of ₹50,000 on the petitioner for misuse of the POSH Act. (iv) The case stands for the proposition that a Section 14 finding made on proper foundation will be sustained on judicial review, and the complainant may face additional costs and fines.

ICICI Bank Ltd. v. Vinod Kumar — High Court authority on employer liability for third-party harassment under the POSH Act 2013. Key holdings (summary as cited in subsequent commentary; consult the primary judgment for verbatim text): (i) An employer's Section 19 duty to provide a safe working environment extends to harassment by persons at the workplace who are not direct employees of the employer, including contractors, vendors, clients, customers and visitors. (ii) The argument that the employer is not liable because the perpetrator is a third party and not on the employer's rolls was rejected. The Section 19 duty is to the aggrieved woman at the workplace, not only to incidents involving the employer's own employees. (iii) The Internal Committee constituted under Section 4 of the employer's workplace has jurisdiction over a complaint by the employer's employee against a third party, in line with the victim-centric reading of the Act reiterated in Dr. Sohail Malik v. Union of India (Supreme Court, 10 December 2025). (iv) Where the IC's findings require action that the employer cannot directly impose on the third party (for example, dismissal, where the third party is not on the employer's rolls), the employer's options include terminating the third-party engagement, barring the individual from the workplace, and routing the IC findings to the third party's own employer for action under their service rules.

Dr. Susmita Banerjee v. Kolkata Port Trust, Calcutta High Court, 2017. Key holdings (summary; consult the judgment for verbatim text): (i) The petitioner was the sole eyewitness to an alleged incident of sexual harassment at the workplace. After the inquiry, she was accused of giving false deposition. (ii) The Internal Committee initiated Section 14(2) proceedings against her (false evidence by a witness). (iii) The Calcutta High Court quashed the Section 14 proceedings. There was no foundational basis for the allegation that her evidence was false; the IC's finding rested on conjecture rather than independent and credible evidence of bad faith. (iv) The proviso to Section 14(1) (which applies by parity to Section 14(2)) — that a mere inability to substantiate a complaint or provide adequate proof shall not attract action under the section — must be respected. A Section 14 finding requires positive evidence of malicious intent or knowing falsity. (v) Practical takeaway: an IC that wants to make a Section 14 finding must record (a) the specific facts that show bad faith; (b) why those facts go beyond mere weakness of the complaint; (c) that the complainant was given a separate opportunity to respond to the proposed Section 14 finding.

Global Health Pvt. Ltd. v. Local Complaints Committee, District Indore & Ors., Madhya Pradesh High Court (Indore Bench), decided on 16 September 2019. Key holdings (summary; consult the judgment for verbatim text): (i) The complainant, a senior marketing manager at the company, alleged interference with her work and creation of an intimidating and hostile work environment by her immediate superior officer. (ii) The company had not constituted an Internal Committee under Section 4 of the POSH Act at the relevant time. The complaint was ultimately heard by the Local Committee constituted by the District Officer under Section 6. (iii) The High Court held that failure to constitute an Internal Committee at a workplace required to do so under Section 4(1) attracts the Section 26 penalty of up to fifty thousand rupees, and imposed the penalty. (iv) The Court further directed the company to pay ₹25,00,000 (twenty-five lakh rupees) compensation to the complainant, cancelled her termination, and directed disciplinary proceedings against the respondent. (v) Practical takeaway: failure to constitute an IC is not a technical lapse. It exposes the employer to a Section 26 penalty plus civil compensation liability that vastly exceeds the penalty.

The Supreme Court (Bench: Justices A. S. Bopanna and Hima Kohli) decided Aureliano Fernandes v. State of Goa & Ors., Civil Appeal No. 2482 of 2014, on 12 May 2023. Operative directions (summary, paraphrased from the judgment for reference; consult the full judgment for verbatim text): (i) The Union of India, all State Governments and Union Territories are directed to undertake a time bound exercise to verify whether all the concerned Ministries, Departments, Government organisations, authorities, Public Sector Undertakings, institutions, bodies, etc. have constituted Internal Committees / Local Committees / Internal Complaints Committees, as the case may be, in compliance with the mandate of the POSH Act. (ii) Such authorities shall similarly verify whether the composition of Internal/Local/Internal Complaints Committees is in strict compliance with the provisions of the POSH Act, and that necessary information regarding the constitution of such committees is duly notified, with details of the e-mail IDs and contact numbers, displayed on the website of the concerned authority and updated from time to time. (iii) Necessary information regarding the constitution and composition of the IC/LC/ICC, e-mail IDs and contact numbers of the designated person(s), the procedure prescribed for submitting an online complaint, as also the relevant rules, regulations and internal policies, shall be made readily available on the website of the concerned authority/Institution/organisation. (iv) The State Legal Services Authorities are directed to develop modules to conduct workshops and organise regular awareness programmes to sensitise the authorities/managements/employers, employees and adolescent groups regarding the relevant provisions of the POSH Act. (v) The National Legal Services Authority is directed to take immediate steps to formulate a module for orientation of members of the IC/LC/ICC and to impart training in identification of acts that constitute sexual harassment of women at the workplace.

CA Nitesh Parashar v. Institute of Chartered Accountants of India, Delhi High Court. Key holdings (summary; consult the judgment for verbatim text): (i) The petitioner challenged the IC inquiry on the ground that the 90-day period under Section 11(4) of the POSH Act had elapsed and the IC no longer had jurisdiction to continue. (ii) The Delhi High Court rejected the challenge at the interim stage. Crossing the 90-day period does not automatically vitiate the inquiry. (iii) The POSH Act does not prescribe any consequence for breaching the 90-day timeline. There is no provision that the inquiry becomes void, that jurisdiction is lost, or that the IC must cease proceedings. (iv) Reading Section 11(4) as a hard cut-off would frustrate the purpose of the Act, since serious complaints would be unfairly closed without findings, and respondents could time their non-cooperation to push the inquiry beyond 90 days. (v) The Court referred with approval to an order of the Tripura High Court taking the same view that Section 11(4) is a guideline rather than a hard cut-off. (vi) Practical takeaway: ICs should aim to complete inquiries within 90 days as a matter of discipline, but should not panic if good-faith reasons require additional time. Reasons for any overrun should be recorded contemporaneously in the inquiry record.

Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Amendment Bill, 2024 — Private Member's Bill introduced by Dr. Sasmit Patra in the Rajya Sabha on 2 February 2024. NOT yet enacted as of June 2026. Proposed amendments (summary): (i) Section 9 — Limitation. The Bill proposes to extend the limitation period from the existing three months (extendable by three months on recorded reasons) to twelve months (with a further extension in exceptional cases on reasons recorded in writing). (ii) Section 10 — Conciliation. The Bill proposes to delete Section 10 entirely so that conciliation is no longer an option. Every complaint that passes the threshold check must go through a formal Section 11 inquiry. Status and practitioner note: The Bill was referred to the Parliamentary Standing Committee on Personnel, Public Grievances, Law and Justice. As of June 2026, the Bill has not been passed by Parliament and is not law. The existing 3+3 month limitation under Section 9 (as interpreted in Vaneeta Patnaik v. Nirmal Kanti Chakrabarti, 2025 INSC 1106) and the existing Section 10 conciliation regime continue to apply. Practitioners should monitor the Bill's progress and update internal policies and IC training material when (and only when) the amendments are notified. Premature reliance on the proposed text would be incorrect advice.

Vineeth V. V. v. Kerala State Electricity Board Ltd. & Ors., 2024:KER:21733, Writ Petition (Civil) No. 9331 of 2024, Kerala High Court, decided on 12 March 2024 by Justice Basant Balaji. Key holdings (summary; consult the judgment for verbatim text): (i) The petitioner, an assistant engineer (suspended) at the Kerala State Electricity Board, challenged the inquiry report of the IC on the ground that the IC had not served a copy of the complaint and supporting documents on him, and had examined witnesses in his absence without giving him an opportunity to cross-examine them. (ii) Rule 7(2) of the POSH Rules 2013 requires the Complaints Committee, on receipt of the complaint, to send a copy to the respondent within a period of seven working days. Service of the complaint and supporting documents is mandatory. (iii) The inquiry under Rule 7(4) must be conducted in accordance with the principles of natural justice. Examining witnesses in the respondent\'s absence, without notice and without an opportunity to cross-examine, is a violation of natural justice. (iv) The IC\'s failure on these procedural points vitiated the inquiry report. The Court quashed the report. (v) The Court did not bar a fresh inquiry. It directed that any fresh inquiry be conducted by a properly constituted IC in accordance with the Act and the Rules and the principles of natural justice. (vi) Practical takeaway: an IC that does not serve the complaint and the supporting documents on the respondent under Rule 7(2), or that examines witnesses without giving the respondent a meaningful opportunity to participate, exposes the entire inquiry to challenge.

Dr. Amit Kumar v. University of Delhi & Ors., W.P.(C) No. 586 of 2021 with CM APPL. No. 42639 of 2024, Delhi High Court, 2024. Key holdings (summary; consult the judgment for verbatim text): (i) The petitioner was an assistant professor of political science at a Delhi University college, against whom four complaints were filed (three by students, one by a former student alumna) alleging sexually suggestive messages and advances through Facebook Messenger and WhatsApp chats. (ii) The petitioner argued that misconduct through private digital messaging platforms is outside Section 2(o) because the conduct did not occur on the physical premises of the workplace. (iii) The Court rejected this argument. Where the parties are in a hierarchical workplace relationship (here, teacher-student), digital communication on platforms like Facebook Messenger and WhatsApp falls within Section 2(o) of the POSH Act. The medium of communication does not change the workplace character of the relationship through which the communication takes place. (iv) The Court upheld the IC's recommendation of dismissal. (v) The ruling is consistent with Dr. Sohail Malik v. Union of India (Supreme Court, 10 December 2025) which reiterated the broad reading of Section 2(o) to include virtual or online workspaces.

Following Aureliano Fernandes v. State of Goa (12 May 2023), the Supreme Court issued enforcement directions in a series of subsequent orders, including on 3 December 2024, 12 August 2025 and 6 January 2026. Operative directions (summary; consult the orders for verbatim text): (i) Chief Secretaries of every State and Union Territory shall ensure that District Officers under Section 5 are notified or in office by 31 December 2024. (ii) District Officers shall constitute the Local Committee under Section 6 in each district by 31 January 2025. (iii) District Officers shall, with the assistance of Labour Commissioners at district and State level, conduct surveys to verify whether organisations within the district have constituted Internal Committees and whether such Committees comply with Section 4. (iv) All information collected through the survey shall be uploaded on the SHe-Box portal maintained by the Ministry of Women and Child Development. (v) The MWCD has integrated the SHe-Box portal on the Mission Shakti mobile application and offers it in 23 Indian languages. (vi) As of April 2026, the SHe-Box portal records over 1,61,000 registered workplaces and over 68,460 Internal Committees. The cumulative complaint volume on the portal since its August 2024 relaunch remains low (under 300), reflecting both the early stage of adoption and the persistent reliance on direct in-organisation routes for filing complaints.

X v. Akademi & Ors., W.P.(C) 1103/2020 & W.P.(C) 2546/2021, Delhi High Court, decided 28 August 2025 by Justice Sanjeev Narula. Key holdings (summary; consult the judgment for verbatim text): (i) The petitioner, a probationary employee at the Sahitya Akademi, had filed a sexual harassment complaint against the Secretary of the Akademi. The Akademi\'s Internal Complaints Committee took up the inquiry. While the inquiry was pending, the Akademi terminated the petitioner\'s services on 14 February 2020. (ii) The Court held that the termination was retaliatory. Once a POSH complaint has been filed, the employer has a heightened obligation to ensure the complainant\'s employment, pay, role and dignity remain protected. Probationary status or service conditions cannot be used to defeat statutory protections under the POSH Act. (iii) The Court quashed the termination order and directed the Akademi to reinstate the petitioner with continuity of service, full back wages and consequential benefits. (iv) On jurisdiction, the Court held that the Secretary qualified as "employer" under Section 2(g)(ii) of the POSH Act for the Akademi as a workplace. The ICC accordingly had no jurisdiction to inquire into the complaint against the Secretary. Section 6(1) requires that complaints against the employer himself be handled by the Local Complaints Committee. The Court directed the LCC to proceed with the complaint. (v) The Court held that any report or recommendation issued by the ICC in relation to a complaint against the Section 2(g) employer is, accordingly, without authority of law and non est. (vi) Practical takeaways: (a) termination during a pending POSH inquiry is presumptively retaliatory and will attract heightened scrutiny; (b) probationary status is not a defence; (c) where the respondent qualifies as the Section 2(g) employer, the ICC has no jurisdiction and the matter must be routed to the LCC.

The Supreme Court delivered Vaneeta Patnaik v. Nirmal Kanti Chakrabarti, 2025 INSC 1106, on 12 September 2025. Holdings (summary, paraphrased; consult the full judgment for verbatim text): (i) The three-month period under Section 9(1) of the POSH Act is a strict statutory limitation. The proviso permits an extension not exceeding three months, only on reasons to be recorded in writing. (ii) A complaint filed beyond the three months plus three months window is barred and cannot be entertained by the Internal Committee or the Local Committee. (iii) Direct Nexus Test: Where the complaint alleges a continuing wrong by referring to later administrative actions or service decisions, the Committee must apply a direct nexus test. Only if the later action is directly linked to an overt act of sexual harassment will the cause of action be treated as continuing. (iv) Vague allegations of victimisation in service matters do not, by themselves, convert a stale complaint into a continuing wrong. (v) The decision of the Local Committee finding the complaint time-barred under Section 9 was upheld.

X v. Abraham Mathai & Ors., 2025:KER:57427 (Kerala High Court, Division Bench: Justice Raja Vijayaraghavan and Justice K. V. Jayakumar), Writ Appeal No. 1622 of 2025, decided in September 2025. Key holdings (summary; consult the judgment for verbatim text): (i) Section 2(n) of the POSH Act requires conduct that is sexual in nature. Allegations of an "unfair and cruel" work environment, denial of salary, and termination of service, without any unwelcome act or behaviour of a sexual nature, do not fall within Section 2(n). (ii) Creating a hostile work environment, while a real and actionable grievance, is a labour dispute or service matter when not accompanied by sexual conduct. The remedy lies under labour law, service rules or contractual remedies, not under the POSH Act. (iii) The Court re-stated that a written complaint under Section 9 is a statutory pre-condition for an Internal Committee inquiry. Where no written complaint was filed, any inquiry conducted by the IC is ultra vires the Act. (iv) Practical takeaway for ICs: at the threshold stage, the IC must check that the complaint discloses an element of sexual conduct under Section 2(n). Pure interpersonal hostility, even if egregious, must be redirected to the appropriate forum.

The Supreme Court delivered Dr. Sohail Malik v. Union of India & Anr., 2025 INSC 1415, on 10 December 2025. Holdings (summary, paraphrased; consult the full judgment for verbatim text): (i) The aggrieved woman has the right to approach the Internal Committee constituted at her own workplace under Section 4 of the POSH Act, even where the respondent is employed in a different Department of the Government, or a different organisation. (ii) The protective object of the POSH Act, read with Section 9, requires the Act to be interpreted in a manner that gives the aggrieved woman convenient and safe access to a redressal forum. Requiring her to approach the IC of the respondent's organisation would be contrary to that object. (iii) Where the IC of the complainant's workplace finds the allegation proved, it shall forward its report to the complainant's employer. Where disciplinary consequences fall on the respondent under his/her own service rules, the disciplinary action is taken by the respondent's employer on the basis of the IC report. (iv) The Court reiterated the broad reading of Section 2(o) "workplace", including physical premises, virtual/online workspaces, places visited by the employee arising out of or during the course of employment (including transportation provided by the employer), client sites and field locations.

ABC v. XYZ, 2026:BHC-GOA:849, Bombay High Court at Goa. Key holdings (summary; consult the judgment for verbatim text): (i) Section 14 of the POSH Act punishes a complainant for filing a false or malicious complaint, and a witness for giving false evidence. The provision does not extend to a person who instigates or abets the complainant in lodging a false complaint. (ii) The petitioner had argued that the principal (who instigated a junior to file a false POSH complaint against the petitioner) should be punished under Section 14. The Court rejected this argument. (iii) However, the Court held that the ICC erred in masking the identity of the instigator as "unknown source" in its inquiry report. Where the complainant\'s retraction clearly named the principal as the person who had instigated the complaint, the ICC could not selectively omit the name. The Court modified the ICC\'s report to record the instigator\'s actual identity. (iv) Practical takeaways: (a) ICs cannot bring instigators or abettors within the Section 14 net; (b) ICs must report identified instigators by name where the evidence supports identification; (c) employers may take action against an identified instigator under their service rules or disciplinary code, but the action does not flow from Section 14 of the POSH Act.

13. Every employer shall— (a) formulate and widely disseminate an internal policy or charter or resolution or declaration for prohibition, prevention and redressal of sexual harassment at the workplace intended to promote gender sensitive safe spaces and remove underlying factors that contribute towards a hostile work environment against women; (b) carry out orientation programmes and seminars for the Members of the Internal Committee; (c) carry out employees awareness programmes and create forum for dialogues which may involve Panchayati Raj Institutions, Gram Sabha, women's groups, mothers' committee, adolescent groups, urban local bodies and any other body as may be considered necessary; (d) conduct capacity building and skill building programmes for the Members of the Internal Committee; (e) declare the names and contact details of all the Members of the Internal Committee.

14. The annual report which the Complaints Committee shall prepare under section 21, shall have the following details: (a) number of complaints of sexual harassment received in the year; (b) number of complaints disposed off during the year; (c) number of cases pending for more than ninety days; (d) number of workshops or awareness programme against sexual harassment carried out; (e) nature of action taken by the employer or District Officer.

3. (1) The Member appointed from amongst the non-government organisations or associations shall be entitled to an allowance of two hundred rupees per day for holding the proceedings of the Internal Committee and also the reimbursement of travel cost incurred in travelling by train in three tier air condition or air conditioned bus and auto rickshaw or taxi, or the actual amount spent by him on travel, whichever is less. (2) The employer shall be responsible for the payment of allowances referred to in sub-rule (1).

4. (1) The Chairperson of the Local Committee shall be entitled to an allowance of two hundred and fifty rupees per day for holding the proceedings of the said Committee. (2) The Members of the Local Committee, other than the Members nominated under clauses (b) and (d) of sub-section (1) of section 7, shall be entitled to an allowance of two hundred rupees per day for holding the proceedings of the said Committee and also the reimbursement of travel cost incurred in travelling by train in three tier air condition or air conditioned bus and auto rickshaw or taxi, or the actual amount spent by him on travel, whichever is less. (3) The District Officer shall be responsible for the payment of allowances referred to in sub-rules (1) and (2) of this rule.

7. (1) Subject to the provisions of section 11, a complaint of sexual harassment under sub-section (1) of section 9 shall be in writing in six copies along with supporting documents and the names and addresses of the witnesses. (2) On receipt of the complaint, the Complaints Committee shall send one of the copies received from the aggrieved woman under sub-rule (1) to the respondent within a period of seven working days. (3) The respondent shall file his reply to the complaint along with his list of documents, and names and addresses of witnesses, within a period not exceeding ten working days from the date of receipt of the documents referred to in sub-rule (2). (4) The Complaints Committee shall make inquiry into the complaint in accordance with the principles of natural justice. (5) The Complaints Committee shall have the right to terminate the inquiry proceedings or to give an ex parte decision on the complaint, if the complainant or respondent fails, without sufficient cause, to present herself or himself for three consecutive hearings convened by the Chairperson or Presiding Officer, as the case may be: Provided that such termination or ex parte order may not be passed without giving a notice in writing, fifteen days in advance, to the party concerned. (6) The parties shall not be allowed to bring in any legal practitioner to represent them in their case at any stage of the proceedings before the Complaints Committee.

8. (1) Subject to the provisions of section 13, the Complaints Committee may, at the written request of the aggrieved woman, recommend to the employer to— (a) restrain the respondent from reporting on the work performance of the aggrieved woman or writing her confidential report, and assign the same to another officer; (b) restrain in case of an educational institution, the respondent from supervising any academic activity of the aggrieved woman. (2) The employer shall implement the recommendations made under sub-rule (1) and Section 13 and send the report of such implementation to the Internal Committee or the Local Committee, as the case may be, within the period prescribed under sub-section (4) of section 13.

SEBI Business Responsibility and Sustainability Reporting (BRSR) framework, Principle 5 ("Businesses should respect and promote human rights"), Question 7 of Essential Indicators. Disclosure required (summary): For the financial year and the previous financial year, disclose the number of complaints filed during the year, the number of complaints pending resolution at the end of the year, and remarks. The complaint heads include: sexual harassment, discrimination at workplace, child labour, forced labour or involuntary labour, wages, and other human rights related issues. Applicability and timeline: (i) Mandatory annually for the top 1,000 listed companies in India by market capitalisation as part of their Annual Report. (ii) Filed alongside the Annual Report under the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. (iii) Subject to assurance requirements for the BRSR Core sub-set of indicators (under a separate SEBI circular on BRSR Core), introduced in a phased manner from the top 150 listed companies onwards. The BRSR Principle 5 Q7 sexual harassment complaint figures should reconcile with the Section 22 disclosure in the Board's Report (now expanded by the Companies (Accounts) Second Amendment Rules 2025), the Section 21 annual report submitted by the IC to the District Officer (Rule 14), and any disclosures on the SHe-Box portal. Material reconciliation differences are a red flag in regulatory reviews.