Next due
15 OCTPF & ESI · Contributions · Sep 2026in 2 days 20 OCTGSTR-3B · Summary return · Sep 2026in 7 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 8 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 17 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 25 days 11 NOVGSTR-1 · Outward supplies · Oct 2026in 29 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 39 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 47 days
All due dates

Sections 27-28 of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013: cognizance of offences and Act in addition to other laws

No court shall take cognizance of an offence under the Act or its Rules except on a complaint made by the aggrieved woman or any person authorised by the Internal Committee or...

Published
Updated
Reading time
7 min
Views
9
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
Topic
POSH Compliance
Published
October 2, 2026
Last updated
Oct 12, 2026
Reading time
7 min
0:00
Last updated: October 2026Verified against: Government sources

Sections 27 and 28 close the loop on prosecution. Section 27 says a court takes cognizance of an offence under the Act only on a complaint by the aggrieved woman or a person authorised by the committee, that the case must be tried by a Metropolitan Magistrate or a Judicial Magistrate of the first class, and that every offence is non-cognizable. Section 28 says the Act is in addition to other laws. For advice on a prosecution or on parallel remedies, see our legal dispute resolution service.

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. Check the current penal and procedural law for the corresponding provisions on cognizance, trial and the classification of offences; the section itself names no Code.

What offences the Act creates

The offence provision in the text consulted is section 26: a fine which may extend to fifty thousand rupees on an employer for the failures listed there, and higher consequences on repeat conviction. See our article on section 26. Other consequences in the Act, such as action as misconduct under the service rules, a deduction from salary or wages, or a penalty under section 17, are not prosecutions in a court under section 27. Section 27 applies to "any offence punishable under this Act or any rules made thereunder".

Section 27(1): who may complain

"No court shall take cognizance of any offence punishable under this Act or any rules made thereunder, save on a complaint made by the aggrieved woman or any person authorised by the Internal Committee or Local Committee in this behalf."

PointText
What is barredA court taking cognizance of any offence punishable under the Act or the Rules
ExceptionA complaint made by the aggrieved woman
ExceptionA complaint made by any person authorised by the Internal Committee or Local Committee in this behalf

Notice two things.

  1. The employer cannot start the prosecution. The prosecuting complainant is the aggrieved woman or a person whom the committee authorises. In an offence such as failure to constitute the Internal Committee under section 26(1)(a), an aggrieved woman or a committee-authorised person is the complainant named in the text. The text does not mention other complainants.
  2. "In this behalf." The authorisation is by the committee for this purpose. The text does not prescribe a form of authorisation.

For how a criminal complaint is generally prepared and filed, see our post on criminal complaint format and filing. For the structure of criminal courts, see criminal courts: hierarchy, jurisdiction and powers.

Section 27(2): which court may try

"No court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try any offence punishable under this Act."

So the trial must be by a court of at least that level. A court below that level may not try the offence. The text does not say which of the two courts applies in which area; that depends on the court structure in the area concerned.

Section 27(3): non-cognizable

"Every offence under this Act shall be non-cognizable." The Act itself does not define the term and we do not go beyond its text. For general reading, see our post on bailable and non-bailable offences, and check the current procedural law for the definition.

Read sub-sections (1) and (3) together: the text names a complaint by the aggrieved woman or a person the committee authorises as the way a court takes cognizance.

Section 28: in addition to other laws

"The provisions of this Act shall be in addition to and not in derogation of the provisions of any other law for the time being in force."

  • "In addition to." The Act adds to other law; it does not replace it.
  • "Not in derogation of." The Act does not reduce the effect of other law.

The Act itself shows the point in several places. Section 19(g) and (h) require the employer to assist a woman who chooses to file a complaint under the Indian Penal Code (45 of 1860) or any other law, and to cause action to be initiated under that Code or other law. Section 11(1) refers to forwarding a complaint to the police for registering a case under section 509 of that Code in one case, and section 11(2) lets the court order payment to the aggrieved woman on conviction, having regard to section 15. Check the current penal law for the corresponding provision. Section 18 speaks of appeal "without prejudice to provisions contained in any other law for the time being in force". See the post on section 11 for the inquiry process.

The text of section 28 does not say how the Act's remedies and the remedies under other law interact in a given case, and we do not say.

An example

An Internal Committee is not constituted at a company's branch. Pooja, a branch employee, is an aggrieved woman who wants a prosecution under section 26(1)(a). Under section 27(1), a court takes cognizance only on a complaint by her or by a person the committee authorises. The case has to be tried by a Metropolitan Magistrate or a Judicial Magistrate of the first class, and every offence under the Act is non-cognizable. Separately, if a criminal offence was alleged against an individual, section 28 means that the Act does not stop the use of other law; the choices are for the woman, with advice.

Need help with a complaint to a Magistrate or a parallel remedy?

Knowing whether to use the Act's internal process, a court complaint, or both depends on the facts. Our legal dispute resolution team can explain the options and prepare the papers.

Key takeaways

  • A court takes cognizance only on a complaint by the aggrieved woman or a person authorised by the Internal Committee or Local Committee.
  • The offence must be tried by a Metropolitan Magistrate or a Judicial Magistrate of the first class, or a higher court.
  • Every offence under the Act is non-cognizable.
  • Section 28: the Act is in addition to and not in derogation of any other law.
  • The Act itself points to the Indian Penal Code and other law in sections 11 and 19.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Sections 27-28

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who can file a complaint for a prosecution under the Act?

The aggrieved woman or any person authorised by the Internal Committee or Local Committee in this behalf.

Which court tries the offence?

No court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class.

The right form filed late and the wrong form filed on time cause the same trouble — file the right one on time.

— TaxClue Compliance Desk

Sections 27-28: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

The aggrieved woman or any person authorised by the Internal Committee or Local Committee in this behalf.

No court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class.

Section 27(3) says every offence under the Act is non-cognizable. The Act does not define the term; check the current procedural law.

No. Section 28 says the Act is in addition to and not in derogation of any other law for the time being in force.

Section 27(1) names the aggrieved woman and a person authorised by the committee. It does not name the employer.

Section 26, which prescribes a fine which may extend to fifty thousand rupees for the employer failures it lists.