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Chapter VIII - Miscellaneous

Section 22: Employer reporting

Requires the employer to include complaint and disposal information in its annual report or report it to the District Officer where no annual report is otherwise prepared.

Act No. 14 of 2013Authority: Employer / Board and District OfficerData reviewed on 17 July 2026

In 2 minutes

Requires the employer to include complaint and disposal information in its annual report or report it to the District Officer where no annual report is otherwise prepared.

Company reporting: from 14 July 2025, the Companies (Accounts) Rules require the Board’s Report to state complaints received, disposed and pending for more than ninety days, alongside the POSH compliance statement.

Statutory text

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 transcription: India Code consolidated Act PDF. Check the official source for a live matter.

Rule, authority, record and consequence map

Related Central RuleRule 14: Preparation of annual report
Primary authorityEmployer / Board and District Officer
Core recordAnnual report, Board's Report and District Officer filing proof
Compliance consequenceNon-reporting can trigger POSH exposure; companies also face Companies Act reporting consequences.

Practical example

A company aligns the committee annual report, Board's Report disclosures and District Officer submission so the counts are consistent.

Finin2min Q&A

What should an employer or committee do first?

Create the record identified above, check the linked Rule and preserve a dated decision trail. Do not replace the statutory process with an informal HR discussion where the Act applies.

What needs jurisdiction-specific checking?

State rules and notifications, District Officer and Local Committee details, service rules, standing orders, appellate forum and any sector regulator requirements.