The accusations are contained in a series of classified documents presented to the United Nations Military Observer Group in India and Pakistan (UNMOGIP) which monitors the disputed Kashmir border, according to The Hindu newspaper.
The report follows a series of killings of soldiers on both sides earlier this month along the de facto border known as the Line of Control (LoC).
Pakistan says three of its soldiers were killed in firing by Indian troops while India accuses Pakistani troops of killing two of its soldiers on January 8, one of whom was beheaded. Pakistan has denied responsibility.
The situation along the LoC has calmed since the two armies agreed a ceasefire on January 16.
In its complaint before the UNMOGIP, Pakistan is reported to have accused India of beheading 12 soldiers and killing 29 civilians since 1998.
The newspaper quoted an unnamed senior Pakistani army officer stating that they have ‘sought to downplay these incidents... Each of these incidents has been protested by us on both military and UNMOGIP channels’.
The UNMOGIP was set up to monitor ceasefire violations by India and Pakistan but the watchdog does not conduct criminal investigations.
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