POSH Act, 2013 · Section 22

Section 22 of the POSH Act: POSH cases in the employer’s annual report

Section 22 requires every employer to include the number of sexual harassment cases filed, if any, and their disposal under the Act in its organisation’s annual report. An employer that is not required to prepare an annual report must instead tell the District Officer the number of cases. Failing to act under section 22 can lead to a fine of up to ₹50,000 under section 26(1).

Written by Manas Editorial Team · Last updated 20 October 2026 · Checked against the official text

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The official text

What does section 22 say?

Section 22 and the penalty in section 26, word for word from India Code.

Section 22

22. Employer to include information in annual report.—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.

Source: India Code PDF ↗, page 12

Section 26

26. Penalty for non-compliance with provisions of Act.—(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) contravenes or attempts to contravene or abets 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.

Source: India Code PDF ↗, pages 12 and 13

In plain words

What does section 22 mean in plain words?

Who. “The employer”: every employer the Act covers, not only companies.

What. Two numbers: how many cases were filed under the Act, and how they were disposed of.

Where. In “the annual report of his organisation”. For a company that is the Board’s Report. Since 14 July 2025, the Companies (Accounts) Rules also spell out the POSH figures a Board’s Report must give. See the 2025 rule and our guide for Company Secretaries.

No annual report? Then the employer must “intimate such number of cases, if any, to the District Officer”. This is the route for an employer that is not required to prepare an annual report.

“If any”. The words allow for a year with no cases. The Act does not say whether a nil statement is needed. Writing “nil” is a cautious way to show the duty was considered.

Penalty. Section 26(1)(b) covers an employer who fails to “take action under sections 13, 14 and 22”. The fine can be up to ₹50,000, and more for a repeat offence.

Employer checklist

What should the employer do about section 22?

Find out whether your organisation is required to prepare an annual report, and who signs it.
If it is, add the number of POSH cases filed and their disposal to it.
If it is not, intimate the number of cases to your District Officer.
Take the figures from the same complaint register your committee uses for section 21.
Use your report’s own period; a Board’s Report covers the financial year.
Keep a copy of the report or the letter to the District Officer, with proof it was sent.
If you are a company, also follow the Board’s Report rule of 2025.

The numbers

Which numbers does section 22 involve?

From sections 22 and 26 of the Act, checked 20 October 2026.
Figures to report	2: cases filed, and their disposalSection 22
Routes	2: your annual report, or a note to the District OfficerSection 22
Fine	Up to ₹50,000Section 26(1), which names section 22 in clause (b)
Repeat conviction	Up to twice the punishmentSection 26(2)(i)
Licence or registration	Can be cancelled, withdrawn or not renewedSection 26(2)(ii)
Board’s Report period	The company’s financial year, usually April to MarchBoard’s Report, s.134 Companies Act, 2013
How a case is disposed of	Inquiry in 90 days, report in 10 days, action in 60 daysSections 11(4), 13(1) and 13(4)

Court rulings

Have courts ruled on section 22?

We have not found a reported Supreme Court ruling that interprets section 22 (checked 20 October 2026).

Aureliano Fernandes v. State of Goa (2023)

The Supreme Court found “serious lapses in the enforcement of the Act” (paragraph 75). It directed governments to check that committees exist and follow the Act, and asked professional bodies, universities and hospitals to do the same (paragraph 77). The Court also directed its Registry to send the judgment to the Institute of Chartered Accountants and the Institute of Company Secretaries “for implementing the directions issued” (paragraph 77(ix)). (Judgment of 12 May 2023 ↗)

Questions

Which questions do employers ask about section 22?

Does section 22 apply only to companies?

No. It applies to “the employer”, so every employer under the Act. Companies report in their Board’s Report; an employer that is not required to prepare an annual report tells the District Officer instead.

What if we had no cases this year?

Section 22 says “the number of cases filed, if any”, so a year with no cases is expected. The Act does not say whether to write nil. Stating “nil” is the cautious choice.

Which period do the figures cover?

The period of the annual report they appear in. A company’s Board’s Report covers the financial year. The committee’s section 21 report covers the calendar year.

Who is the District Officer?

An officer the appropriate Government notifies for every district: a District Magistrate, Additional District Magistrate, Collector or Deputy Collector (section 5).

Is section 22 the same as the Board’s Report rule of 2025?

No. Section 22 is in the POSH Act and covers every employer. The 2025 rule amends the Companies (Accounts) Rules, 2014 and covers what a company’s Board’s Report must say about POSH.

How Manas helps

How does Manas help with the section 22 figures?

Our portal keeps the complaint register, so the cases filed and their disposal can be counted for any reporting period, including a financial year for the Board’s Report. Dr. Priya Dubey Sharma, Founder & Consulting Psychologist, serves as the external member on client committees. See how it works on our POSH compliance page, or run the free 2-minute committee check. For more answers, read the POSH FAQ.

Sources

Where does this page come from?

Last checked against these sources on 20 October 2026. The Act’s text is reproduced with our commentary (Copyright Act, 1957, s.52(1)(q)(ii)); Gazette rules and court judgments under s.52(1)(q)(i) and (iv). General information, not legal advice. Manas is not a law firm.

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