This paper aims to assess the characteristics and significance of the POCSO Act, 2012 in India and to review the various legal perspectives of the POCSO Act in enhancing the protection of children in India. To achieve these stated objectives this chapter, brings out an important issue of society which is the abuse of children. This chapter is prepared through the qualitative technique with the collection and analysis of various literature reviews. The collected reviews have been listed and analysed to establish the stated objectives of this study. It has comprehensive definite terms for sexual abuses such as penetrative sexual harassment, aggravated sexual abuse (crime committed by authorities), showing sexual gestures and child abuse. This act mandates a child-friendly reporting system such as taking evidence from the child’s home, and provision of special courts. This act also mandates the reporting of offences of sexual abuse against children. Non-reporting of such crimes could result in imprisonment of six months. Based on the literature, this study has suggested the following, the schools and the parents of the kids need to raise awareness because they are crucial in raising their children. They should also impart knowledge to kindergarten-age children to help them develop a positive mind-set and discuss the problems and repercussions of sexual offences. By doing this, parents as well as educators of the kids will be able to protect their children’s interests and help them maintain their modesty in the event that such a shameful or evil act occurs.