Kanpur Dehat (UP), Sep 20 : In a shocking incident, a seven-year-old boy has been accused of sexually assaulting a five-year-old girl from his neighbourhood in Kanpur Dehat district. The incident, which had taken place in a village under the limits of Akbarpur police station of the district late on Sunday night, came to light after police lodged FIR under sections 376 of IPC and section 5/6 of the POCSO Act on the complaint of the girl's mother on Tuesday. Both children have been sent to the district hospital and medical report has confirmed rape. The five-year-old girl's mother said her daughter had gone out to play when the incident took place. Akbarpur Kotwali police station inspector Satish Singh said police were treating this case with caution. 'If a child below seven years of age commits a crime, it does not fall in the category of crime. Nevertheless, further action will be taken in this case only after taking legal opinion. The FIR was registered on Tuesday,' he said. /IANS