The POCSO Rules, 2020 mandate that the statement of the child must be recorded in a child-friendly environment. This means the process should be conducted at a place where the child feels safe and comfortable — such as a special room at the police station, a child care center, or another appropriate setting. The purpose is to reduce trauma and ensure the child can communicate freely. It is explicitly not to be recorded in the presence of the accused, and does not have to occur only at the police station or court premises. This provision ensures that the child's psychological well-being and rights are protected during the investigation and legal process.