Under Section 21(1) of the Protection of Children from Sexual Offences Act, 2012, who is liable for…

Section 21(1) punishes "any person, who fails to report the commission of an offence under sub-section (1) of section 19 or section 20 or who fails to record such offence under sub-section (2) of section 19". The duty is not limited to police officers, parents or doctors, though under section 21(3) it does not apply to a child.