Section 21 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 21 requires the Internal Committee or the Local Committee to prepare an annual report in each calendar year and submit it to the employer and the District Officer. The District Officer in turn forwards a brief report on the annual reports received to the State Government. The form and time are left to the Rules, and the contents are listed in Rule 14. If you need help with the report, our labour law compliance team can assist.
In each calendar year, the Internal Committee or the Local Committee shall prepare an annual report, "in such form and at such time as may be prescribed", and submit it to the employer and the District Officer. The District Officer shall forward a brief report on the annual reports received to the State Government. Rule 14 lists the contents; no date or form is printed in the Rules copy consulted.
Source and names
We follow the consolidated text of the Act consulted (it shows one amendment, Act 23 of 2016, with effect from 6 May 2016); later amendments and notifications should be checked. The 2016 change of name of the committees is shown in the footnotes. The Rules are cited from the copy consulted (the Rules as notified on 9 December 2013). Section 22, on the employer's own report, has its own post: Annual Return Under POSH Act, Section 22. We do not re-explain it here.
Sub-section (1): the committee's report
"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."
| Element | What the text says |
|---|---|
| Who | The Internal Committee or the Local Committee, as the case may be |
| Frequency | In each calendar year |
| Form and time | As may be prescribed |
| To whom | The employer and the District Officer |
Points to take from the wording:
- The duty is the committee's, not the employer's. The employer receives the report and, under section 19(j), monitors the timely submission of the Internal Committee's reports. See section 19.
- "Each calendar year." The reporting period is the calendar year. The section does not define which date marks the end of the period for submission; that is part of "such time as may be prescribed".
- Two recipients. The report goes to the employer and the District Officer. For an Internal Committee, the District Officer is the one notified for the district of the workplace; see sections 5 and 20.
What is prescribed: Rule 14 and what is not
Section 29(2)(m) lets the Rules provide for "the form and time for preparation of annual report". Rule 14 of the Rules, headed "Preparation of annual report", says the annual report which the Complaints Committee (the Internal Committee or the Local Committee, rule 2(c)) shall prepare under section 21 shall have these details:
| Item | Detail as printed |
|---|---|
| (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 |
The copy prints clause (c) as "number 61 cases pending for more than ninety days"; the sense is "number of cases", and this is a printing slip. Rule 14 lists contents only. It prints no date, no form and no format, so we give none. See our article on Rule 14. The question of the "time" is therefore left open in the sources; check the current Rules and any State instruction.
Sub-section (2): the District Officer's brief report
"The District Officer shall forward a brief report on the annual reports received under sub-section (1) to the State Government."
- From whom: the District Officer.
- What: a "brief report" on the annual reports received. The text does not say how brief or what it contains.
- To whom: the State Government.
- When: no time is printed.
This ties to the District Officer's duty under section 20(a) to monitor the timely submission of the report furnished by the Local Committee.
How section 21 relates to section 22
Sections 21 and 22 are separate duties on separate persons.
| Section | Who | What |
|---|---|---|
| 21 | The committee | Prepares the annual report and submits it to the employer and District Officer |
| 22 | The employer | Includes the number of cases filed, if any, and their disposal in the annual report of the organisation, or where no such report is required, intimates the number to the District Officer |
Section 22 is the only disclosure rule in this Act's text for the employer's own report. For the company-law board report side, see our guide on disclosure in the board report for POSH.
Consequences of not preparing the report
Section 21 contains no penalty clause of its own. Section 26(1)(c) punishes an employer who contravenes other provisions of the Act or any rules made under it with a fine which may extend to fifty thousand rupees; our article on section 26 sets out the text. Whether a given failure falls within that clause is a matter of reading the facts against the words.
An example
Shreya is the Presiding Officer of an Internal Committee. For the calendar year just ended, she prepares a report using the five heads in Rule 14: complaints received, complaints disposed of, cases pending for more than ninety days, workshops and awareness programmes carried out, and the nature of action taken by the employer or District Officer. She submits it to the company's managing director (the employer) and to the District Officer. The District Officer receives similar reports from other employers and the Local Committee, and forwards a brief report on them to the State Government. As the Rules copy consulted prints no date or form, Shreya's team checks for any current notification on timing before settling its own calendar.
Need help with the annual report?
Collecting the five Rule 14 details through the year is much easier than rebuilding them in a hurry. Our labour law compliance practice can help set up a simple register for the committee and prepare the report with you.
Key takeaways
- The committee prepares an annual report in each calendar year and submits it to the employer and the District Officer.
- Form and time are left to the Rules; Rule 14 lists the contents and prints no date or form.
- The District Officer forwards a brief report to the State Government.
- Section 22 is the employer's separate duty on the number of cases.
- The copy of Rule 14 carries the slip "number 61 cases" in clause (c).
Read next
- Section 19 of the POSH Act, 2013: duties of employer
- Rule 14 of the POSH Rules, 2013: preparation of annual report
- Sections 23-25 of the POSH Act, 2013: monitoring and inspection of records
- Annual Return Under POSH Act, Section 22
Disclaimer: Based on a consolidated text of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 showing one amendment (Act 23 of 2016, 6 May 2016) and on a copy of the Rules of 2013 as notified on 9 December 2013, as consulted on 2 October 2026. Later amendments, State rules and notifications, and the position under the Labour Codes in force from 21 November 2025 should be checked. This article is general information, not legal advice; check the official text before acting.