Hey @Aishwarya
1. According to the PoSH act/law, females are protected from sexual harassment. You may implement a gender neutral policy; nevertheless, any other gender other than female being a victim and any other harassment other than sexual harassment will not be actionable under the Act. It is best to have one PoSH policy that follows the law and another anti-harassment policy that is gender neutral and covers all types of harassment.
2. The IC solely handles sexual harassment complaints involving female complainants. You can form another committee (for example, a disciplinary committee) with the same members to handle different sorts of cases.
3. The PoSH Annual Report solely includes information regarding sexual harassment instances involving female complainants.
I will gladly assist with more clarification.