Amendment to DIR-3 KYC Compliance Framework for Directors

Notification / Circular No.: G.S.R. 943(E) dated December 31, 2025

Applicable Act / Rule: Companies Act, 2013 and Companies (Appointment and Qualification of Directors) Rules, 2014

Applicable Section / Rule: Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014

Effective Date : March 31, 2026

 

Directors holding a Director Identification Number (DIN) were earlier required to file KYC every year through Form DIR-3 KYC or DIR-3 KYC Web. This amendment changes the requirement from annual filing to once in three financial years and introduces a single web-based form, applicable from the financial year beginning April 1, 2026.

  • Directors holding DIN as on March 31 of a financial year shall file Form DIR-3 KYC Web once every third consecutive financial year, on or before June 30 of the relevant year.
  • Any change in mobile number, email ID, or residential address shall be updated within 30 days from the date of such change through Form DIR-3 KYC Web along with prescribed fees.
  • Form DIR-3 KYC and DIR-3 KYC Web are replaced by a single Form DIR-3 KYC Web with effect from March 31, 2026.
  • Any DIR-3 KYC Web or DIR-3 KYC e-form in “Draft/pending” or “Pending for DSC upload and payment” status as on March 31, 2026 shall be marked as Cancelled, and fresh filing shall be required under the new form.
  • The three-year cycle shall be calculated from the financial year in which DIN is allotted, and any update made in between years shall not change this cycle.
  • Illustrations with specific years:
    • Where DIN is allotted in FY 2025-26, first filing shall be due between April 1, 2029 to June 30, 2029, and thereafter every third financial year.
    • Where DIR-3 KYC has already been filed for FY 2025-26 (for DIN allotted on or before March 31, 2025), no filing shall be required for FY 2026-27 and FY 2027-28, and next filing shall be due between April 1, 2028 to June 30, 2028, provided no change in KYC particulars.

Where DIN is allotted on January 1, 2026 (FY 2025-26) and KYC details are updated in FY 2027-28, the next regular filing shall still be due between April 1, 2029 to June 30, 2029, and such update shall not reset the cycle.

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