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done against the children before they are even born. The offences like abandonment and
exposure of infants, concealment of births and secret disposal of dead bodies of child are
caused after they have taken birth. IPC also deals with taking away of minor children from
lawful guardianship. Other than IPC, POCSO also deals with the sexual offence against
children which are not dealt in IPC. It does not distinguish between boy and girl remaining
neutral. It intends to protect the child through all stages of judicial process and gives
paramount importance to the principle of “best interest of the child”.