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POSH practical guide

Annual reporting and Board’s Report

Finin2min operating guidance linked to the Act, Rules and current official implementation material.

Authors: Nikhil Gupta & Kajri SinghData reviewed on 17 July 2026

Committee annual report

Rule 14 requires complaints received, complaints disposed, cases pending over ninety days, workshops/awareness programmes and nature of action taken.

Employer and District Officer

Section 22 requires the employer to include case and disposal information in its annual report, or intimate it to the District Officer where no such report is required.

Companies from 14 July 2025

The Companies (Accounts) Second Amendment Rules, 2025 require the Board's Report to include: complaints received, complaints disposed, and cases pending for more than ninety days, along with the POSH compliance statement.

Reconciliation control

Use one signed year-end reconciliation across the case register, committee report, employer report, Board's Report, District Officer submission and SHe-Box entry. Explain timing differences rather than forcing counts.

Primary provisions

Use the section and rule repository and the source register. Apply State rules, service rules and current forum details before acting.