subjected to penetrative sexual assault. Further, in order to prove the age of victim, a copy of transfer certificate of the victim was marked as Ex.P7. As per Ex.P7, the date of birth of the victim is 08.06.2001. The date of occurrence is 06.12.2015. Therefore, the victim is only 14 years at the time of occurrence. Therefore, the victim is a child under the definition of 2(1)(d) of the POCSO Act and further, in order to establish the charges regarding offence under Sections 361 and 366-A of IPC, the victim girl has clearly stated that when she had gone to wet the walls of the house newly constructed by her parents, both the accused came there and asked her to come with them and took her to various places and the first accused tied yellow thread at her neck and they stayed at his friend's house and committed penetrative sexual assault. After knowing the information, that the father of the victim, gave a complaint against the appellants before the respondent/police, they took back to native. Therefore, it clearly shows that the accused have taken custody of the victim child from the lawful guardians without their consent. Both the accused have committed offence under Section 361 which is punishable under Section 363 of IPC and the evidence of PW2 and other evidences clearly show that the offence under Section 366-A of IPC is made out.