The Protection of Children from Sexual Offences (POCSO) Act, 2012 represents a significant legislative initiative for safeguarding children against sexual abuse in India. This research paper examines the statutory framework, implementation challenges, legal awareness, institutional trust, and reporting intentions associated with the Act. The research adopts a socio-legal approach integrating doctrinal analysis with empirical findings obtained from 80 mothers having children below twelve years of age in Karattupalayam, Tiruchengode, Tamil Nadu. Findings indicate that general awareness of POCSO exists among most surveyed respondents, although knowledge of mandatory reporting, Special Courts, and child-friendly procedures remains uneven. Educational attainment is associated with legal awareness, while a strong positive correlation (r = 0.9821) is reported between awareness and stated reporting intention. Institutional trust is associated with perceptions of implementation effectiveness. Nevertheless, localized findings cannot establish the nationwide effectiveness of the legislation. The paper recommends strengthening legal literacy, accessible reporting procedures, institutional coordination, and victim-centred justice. Effective child protection requires comprehensive legislative safeguards supported by community participation, administrative accountability, and institutional mechanisms.