There’s a most famous question that “Why the POCSO is considered as a gender-neutral”? The answer to this question is “According to General Clauses Act, 1897, the masculine words include females unless otherwise specified. The use of the word ‘he’ automatically denotes “she”. The POCSO Act, 2012 has been enacted by ministry of women and child development to tackle the heinous offences of sexual abuse, also to protect children from harassment and child exploitation. There’s one topic that has always been a highlight and also a hot topic for the media and has always been a topic of debate which is gender neutrality. Gender neutrality is a act which is a gender-neutral which aims to protect children irrespective of their gender. And this has the most disputed characteristics, which makes no distinction between “child” and “perpetrator” which is based on gender. Though this technique occurs egalitarian and progressive, as it raises significant socio-legal concerns in such a culture where sexual assaults are more frequently committed against girls, making it historically gendered. This paper explores gender neutrality under POCSO, legal interpretations, challenges in enforcement, and the implications for transgender children, boys, and girls. This also examines two contentious issues in POCSO enforcement: female perpetration and consensual relationships. Gender-neutrality has been covered in POCSO which involves penetrative and non-penetrative assault, also sexual harassment and pornography too. The POCSO has clearly defined ” penetrative sexual assault ” in section 3, by using gender neutral terms and does not clearly limit to male offenders. This study uses case laws, legislative comments, and social realities that argue for a balanced model of gender responsiveness rather than a strictly neutral framework, which is supported by procedural sensitivity, child rights which are based on policing, and reforms in structure.