PK (Aamir Khan) pulls out a barber's pajama tuck wedged between his buttocks and then presses his hands there to undo the action in a comedic barbershop setting, with a fleeting glimpse of his buttock cleavage implied.
PK and Jaggu (Anushka Sharma) briefly kiss in a public location, their lips meeting for a short embrace with no nudity.
A naked newborn is shown.
PK (Aamir Khan) arrives on Earth in Rajasthan entirely nude, his bare body exposed except for a strategically held large vintage radio transistor that shields his genitals in frontal views; as he navigates his surroundings.
An implied sexual encounter unfolds as PK steals clothes and money from a couple engaged in sex inside a parked car: the couple's bodies are obscured from view but the car rocks rhythmically, and female moaning can be heard, signaling off-screen intercourse.
There is a reference to a packet of condoms and a discussion about sex between two characters
In a brothel visited by PK and Bhairon (Sanjay Dutt), prostitutes clad in provocative but complete attire appear as PK learns social behaviors by physical contact.