The Protection of Children from Sexual Offences (POCSO) Act 2012 defines a child as anyone under 18 and protects them from sexual abuse. It criminalizes sexual assault, harassment, using children for pornography, or attempting these acts. The Act mandates reporting abuse and allows medical examinations, recorded testimony, and compensation for victims. It establishes child-friendly procedures during investigations and trials, while also assigning Child Welfare Committees and the State Commission for Protection of Child Rights oversight roles. The goal is to support child victims through the legal system.