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.
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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