Directors, DIN & KYC
Director Identification Number, DIR-3 KYC (now every 3 years), appointment and resignation.
Key facts
- Every director needs a DIN (Director Identification Number), an 8-digit number allotted for life. A first DIN is usually allotted through SPICe+ or form DIR-3.
- DIR-3 KYC changed from yearly to once every three financial years, by 30 June of the year after every third financial year (rule effective 31 March 2026).
- If mobile number, email or residential address changes, update it through DIR-3 KYC-Web within 30 days, outside the 3-year cycle.
- Missing DIR-3 KYC deactivates the DIN. Reactivation needs the KYC e-form with a ₹5,000 fee.
- DIR-12 is filed by the company within 30 days of appointing a director or of a director's resignation or change in designation.
- A director is disqualified for 5 years if the company fails to file financial statements or annual returns for 3 continuous financial years.
- A person can be a director in up to 20 companies, of which no more than 10 can be public companies.
Common questions
How often is DIR-3 KYC filed now, and what is the due date?
Once every three financial years instead of every year, by 30 June after the third year (rule effective 31 March 2026). First-time filers and those with deactivated DINs must file straight away. Contact changes still need an update within 30 days.
What happens if DIR-3 KYC is not filed?
The DIN is marked deactivated. The director can't sign or file forms until it is reactivated with the DIR-3 KYC e-form and a ₹5,000 late fee.
What is DIR-12?
The form the company files within 30 days of appointing a director, or when a director resigns or changes designation. A resigning director may also file DIR-11 to inform the ROC.
How many companies can a person be director of?
Up to 20 companies, of which not more than 10 can be public companies.
When is a director disqualified?
If the company hasn't filed financial statements or annual returns for 3 continuous financial years, or hasn't repaid deposits or paid interest or dividend for a year or more. The disqualification lasts 5 years and applies to other companies too.
Sources
- Companies Act, 2013 (as amended)