Company Law

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  Blog - Company Law

  DIR-3 KYC 2026: New Rules, Due Date & Once-in-Three-Years KYC.

  August 20, 2026 - By rymergzme

  DIR-3 KYC 2026: DIN holders now need to update their KYC details only once every three years instead of every year

  

  DIR-3 KYC 2026: DIN holders now need to update their KYC details only once every three years instead of every year. The MCA Rules amended on 31^st December, 2025 replace annual KYC filing with a simple KYC intimation once every three years. The new KYC Form “DIR-3-KYC-WEB” replaces the earlier “DIR-3 KYC” and “DIR-3 KYC-WEB” forms and provides a simpler process for various KYC purposes.

  The MCA introduced the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025, effective from 31^st March 2026, to simplify the DIN KYC process and its related procedures. To maintain an active Director Identification Number (DIN)/Designated Partner Identification Number (DPIN), the Director or Designated Partner must complete the prescribed DIR-3 KYC-Web requirements, comply with the applicable three-year compliance window, and verify the registered mobile number and email address within the prescribed timelines.

  The Companies (Appointment and Qualification of Directors) Amendment Rules, 2025

  https://www.mca.gov.in/bin/dms/getdocument?mds=Vk%252FT5sIBKBare6St1b%252FznQ%253D%253D&type=open,

  Important MCA Clarification on DIN KYC Update for Directors Effective from 31 March 2026 under Notification No. G.S.R. 943(E) dated 31 December 2025:

  https://www.mca.gov.in/bin/dms/getdocument?mds=5wBuXrnw5F5hFYBugmtq1Q%253D%253D&type=open

  

  DIR-3 KYC-Web: Key Applicable Scenarios

  Every individual holding a DIN as on 31st March of a financial year must file DIR-3 KYC-Web by 30th June of the next third consecutive financial year, without any fee. If the mobile number, email address, or residential address changes, the DIN holder must file DIR-3-KYC-Web within 30 days of the change, with the applicable fee.

  The Form DIR-3 KYC-Web covers the following scenarios:
  Scenario	Purpose	Time Limit	Government Fee
  Reactivation of DIN	Applicable where the DIN status is “Deactivated due to non-filing of DIR-3-KYC”	NA	₹5000
  KYC Compliance (For Every Three-Year Compliance Window)	Applicable, if the DIN status is “Approved”.	30th June of the next third consecutive financial year (*) i.e 30/06/2028 for First KYC Window	NIL
  Update of Mobile Number/ Email ID/ Permanent and Present Residential Address	Applicable, if the DIN status is “Approved”.	within a period of thirty days of such event of change	₹500
  (*) The first three-year compliance window is from 01st April, 2025 to 31st March, 2028, and the “KYC Compliance” function will be enabled on the MCA Portal for the first time after 31st March 2028.

  

  Practical Issues, Key Queries & Solutions on DIN DIR-3KYC Compliance

  Q-1. What changes were introduced in DIN DIR-3 KYC compliance from 31^st March 2026?

  Sol: From 31^st March 2026, the revised DIN KYC process requires All DIN holders to complete KYC compliance once every three consecutive financial years instead of every year. The DIN holders must use DIR-3 KYC-Web for the applicable KYC compliance, replacing the earlier DIR-3-KYC and DIR-3-KYC-Web process.

  Q-2. What is the first three-year KYC window, and when will “KYC Compliance” be available on the MCA Portal?

  Sol: The first three-year KYC window is from 1^st April 2025 to 31^st March 2028. The “KYC Compliance” function will first be available on the MCA Portal after 31^st March 2028.

  Q-3. Does the three-year cycle eliminate the requirement to update changed KYC details?

  Sol: No, the three-year cycle applies to the regular KYC compliance requirement. Where the specified personal details change, the DIN holder must update them within 30 days of the change, along with the applicable fee of ₹500.

  Q-4. Is the “KYC Compliance” function applicable to every Deactivated DIN?

  Sol: No, it’s applicability depends on the reason for deactivation and the DIN KYC filing history. In particular, the revised mechanism needs to be distinguished from cases where the DIN was deactivated and the holder had never filed DIR-3-KYC at least once, particularly where the DIN was allotted on or before 31^st March 2025.

  Q-5. Will DIN holders with different DIN allotment dates, follow the same KYC Compliance Cycle as per New Rules?

  Sol: Yes, All DIN holders will follow a uniform three-year KYC Compliance cycle, subject to applicable provisions and transitional rules as amended time to time.

  Practical Issues, Key Queries & Solutions on DIN DIR-3 KYC Compliance →

  Q-6. Is DIR-3 KYC-Web applicable to all categories of DIN holders?

  Sol: Yes. DIR-3 KYC-Web applies to DIN holders irrespective of their category or status, including NRI, Foreign Nationals, Independent Directors, Professional Directors, and other Directors, subject to the applicable provisions and transitional requirements.
  

  Q-7. Does the residential status or category of a Director affect the applicability of DIR-3 KYC-Web?

  Sol: No. The applicability of DIR-3 KYC-Web is determined based on the DIN holder and the applicable KYC requirements, and does not vary merely because the individual is an NRI, Foreign National, Independent Director, Professional Director, or belongs to any other category of Director.

  Q-8. Can an NRI or Foreign Director use a foreign mobile number for DIN DIR-3 KYC-Web?

  Sol: Yes, An NRI or Foreign Director can use a valid foreign mobile number for DIN KYC. An Indian mobile number is not mandatory if the foreign number meets the applicable requirements and can receive the required OTP. The DIN holder can also update the mobile number through DIR-3 KYC-Web when required.

  Q-9. When is Form DIR-3 KYC-Web required to be filed for a DIN allotted during the Financial Year 2025-26?

  Sol: The first filing shall be due from 01^st April 2029 to 30^th June 2029, and thereafter every third financial year.

  Q-10. What happens if a DIN holder fails to complete DIR-3 KYC, and how can the DIN be regularised?

  Sol: If a DIN holder fails to complete the prescribed DIR-3 KYC within the applicable period, the DIN will be deactivated. To regularise the DIN, the holder must complete the required KYC through the MCA V3 portal and pay the applicable fee or late fee, if any.

  Practical Issues, Key Queries & Solutions on DIN DIR-3 KYC Compliance ■

  Q-11. Where the DIN was allotted on or before 31^st March 2025 and the DIR-3 KYC was filed for FY 2025-26, is filing required for FY 2026-27 or FY 2027-28, and when will the next filing be due?

  Sol: Where a Director already filed the Form DIR-3 KYC / DIR-3 KYC-Web for the FY 2025-26, i.e. where DIN allotment date is on or before 31^st March 2025, no filing shall be required for FY’s 2026-27 and 2027-28, provided that there is no change in KYC particulars like address, phone number, email id etc. Accordingly, the first filing in such case shall be due from 01^st April 2028 to 30^th June 2028.

  Q-12. If a DIN is allotted during FY 2025-26 and the Director updates KYC particulars through DIR-3 KYC-Web during FY 2027-28, when will the next KYC compliance filing be due?

  Sol: Where a DIN is allotted on 1^st March, 2026 [FY 2025-26] and the Director updates the phone number, email id, or address in FY 2027-28 by filing DIR-3 KYC Web, the three-year compliance cycle shall be reckoned from the FY 2025-26 in which the DIN is allotted. Accordingly, the next DIR-3 KYC Web for KYC compliance shall be due from 1^st April, 2029 to 30^th June, 2029. Any update made in FY 2027-28, will not impact the cycle for KYC update compliance mechanism.

  Authored by Team RYmergZ

  About the Author:

  A Corporate Professional, having the Post Qualification Experience of Fifteen Years Plus, in the areas of Corporate Laws and Governance, Regulatory Reporting, Contract Management, Compliance and Risk Governance.

  Please contact us if you require professional advice. https://rymergz.me/contact-us/

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  Blog - Company Law

  Director Identification Number (DIN) and DPIN for LLP-2026

  August 16, 2026 - By rymergzme

  Director Identification Number (DIN) for Companies and DPIN for LLPs: Legal Framework, Eligibility, Applicability, Application, Allotment and Regulatory Requirements for Individuals, NRIs and Foreign Nationals

  

  Director Identification Number (DIN) or DPIN is a unique number allotted by Central Government, under the Companies Act, 2013, to identify company directors within the Indian Corporate Governance Framework i.e Company and LLP. The primary purpose of DIN is to uniquely identify company directors for the legal and administrative requirements of a company. The DIN under the Companies Act, 2013 also serves as the Designated Partnership Identification Number (DPIN) under the Limited Liability Partnership Act, 2008.

  Applicability: the DIN is applicable only to Directors of Companies and Designated Partners of LLPs. No person can be appointed as a Director in a Company or as a Designated Partner in an LLP without a DIN. The term ‘company’ includes all types of companies, such as private companies, public companies, One Person Companies (OPCs), Producer Companies, etc.

  

  What is the Procedure for Applying for Allotment of DIN / DPIN:?

  The Ministry of Corporate Affairs (MCA) allots DIN based on the PAN for Indian Nationals and on the passport and other prescribed identification and supporting documents for Foreign Nationals. The PAN serves as the primary identification reference for DIN allotment and verification for Indian Nationals. As per the Companies Act, 2013, the procedure for applying for allotment of a DIN depends on whether the individual is proposed to be appointed as a director in a new company or an existing company.

  Procedure for Allotment of Director Identification Number (DIN) / DPIN:

  1. For a Director of a New Company [through → SPICe+ (INC-32)] and For a Designated Partner of a New LLP [through → Form FiLLiP]

  The Director Identification Number (DIN) application is made through SPICe+ (INC-32) as part of the company incorporation process. DIN can generally be allotted to up to three proposed directors through SPICe+. The DPIN application is made through Form FiLLiP as part of the LLP incorporation process, respectively.

  2. For a Director of an Existing Company (through an Application Form DIR-3)

  The proposed director must apply through Form DIR-3 before appointment. The procedure is as below:

  1. Obtain the required Digital Signature Certificate (DSC).
  2. Prepare Form DIR-3 on the MCA V3 Portal (www.mca.gov.in).
  3. Enter the applicant’s particulars, including PAN/passport details, name, father’s name, date of birth, nationality and address.
  4. Attach the prescribed supporting documents, including photograph, proof of identity and proof of residence.
  5. Attach the Board Resolution proposing the appointment as director (optional).
  6. Ensure the form is digitally signed by the applicant and digitally verified by the appropriate authorised person of the company/ LLP i.e Existing Director of Company/ Designated Partner of LLP.
  7. Submit the form electronically on the MCA portal and pay prescribed fee of INR. 500/-.
  8. MCA processes the application and, if approved, allots the DIN.

  

  Change in DIN Particulars and Maintenance of DIN Active Status

  The Director of a Company or Designated Partner of an LLP must file Form DIR-6 with the MCA/ROC, as applicable, along with the prescribed supporting documents, within 30 days of any change in DIN particulars, in accordance with the applicable DIN Rules. No Government fee is applicable for filing Form DIR-6. To maintain the active status of the DIN, the Director or Designated Partner must comply with the prescribed DIR-3 KYC-Web requirements, including the applicable three-year compliance window under the latest rules notified on 31^st December, 2025, https://www.mca.gov.in/bin/dms/getdocument?mds=Vk%252FT5sIBKBare6St1b%252FznQ%253D%253D&type=open, verify the registered mobile number and email address, and complete all required compliance’s within the prescribed timelines. For a comprehensive guide to the updated DIR-3 KYC Web requirements, please refer to our detailed article, DIR-3 KYC 2026: New Rules and Compliance Requirements.

  Cancelation/ Surrender of DIN:

  The DIN holder can surrender or cancel the DIN by filing Form DIR-5 with the MCA/ROC, along with the prescribed supporting documents, upon verification and satisfaction of the requirements as per rules, the MCA approves the application and deactivates the Director Identification Number (DIN).

  Important MCA Update for Directors for DIN KYC wef 31^st March 2026 as per the vide Notification No. G.S.R. 943(E) dated 31^st December, 2025:

  https://www.mca.gov.in/bin/dms/getdocument? mds=5wBuXrnw5F5hFYBugmtq1Q%253D%253D&type=open

  

  DIN-Related Forms: Purpose, Filing Requirements, Time Limits and Government Fees:Top of Form

  Form Details	Purpose	Time Limit	Government Fee
  DIR-3	Application for Allotment of DIN	Before Appointment	₹500
  DIR-3 KYC Web     For a comprehensive guide to the updated DIR-3 KYC Web requirements, please refer to our detailed article, DIR-3 KYC 2026: New Rules and Compliance Requirements.	DIN holders to “KYC Compliance/ KYC Update/ Reactivation”   Note: The purpose “KYC Compliance” will be enabled for the first time after 31 March 2028	Annual Based intimation: On or before 30th June of the immediately following every third consecutive financial year   Event Based: within a period of thirty days of such event of change	KYC Compliance: NIL   Reactivation of DIN: ₹5000   KYC Update: ₹500
  DIR-5	Application for Cancelation/ surrender of DIN	NA	₹1000
  DIR-6	Intimation of change in DIN particulars	within a period of thirty days of such change	Nil
  DIR-9	Filing the report by the company to ROC (MCA) about disqualification of a director	NA	As per Companies Fees Rules
  DIR-10	Filing the application to Regional Director (MCA) to remove disqualification of directors	NA	As per Companies Fees Rules
  DIR-11	Filing application for notice of resignation of a director to the Registrar (MCA)	Event of Resignation	As per Companies Fees Rules
  DIR-12	Particulars of appointment/ Changes of directors/ KMP by Company to the Registrar (MCA)	30 Days for normal companies (60 days for IFSC company	As per Companies Fees Rules
  DIR-3C	Intimation of DIN by the company to the Registrar/ ROC.	15 days of receiving the intimation from the Director	As per Companies Fees Rules

  

  Key Legal Considerations and Document Verification for DIN Application:

  1. One DIN per Individual: An individual can hold only one Director Identification Number (DIN). A fresh DIN should not be applied for if a DIN has already been allotted/ deactivated.
  2. PAN-Based Verification for Indian Nationals: For Indian nationals, the DIN application is linked to PAN-based identification and verification. The particulars entered in the application should match the PAN records, in all respects i.e name, date of birth, surname, father’s name, etc.
  3. Passport-Based Verification for Foreign Nationals: For foreign nationals, passport details are used for identification where PAN is not applicable. The passport should be valid and the particulars entered in the application should match the passport.
  4. Proof of Identity and Address: The prescribed identity and residential-address documents must be attached and should be valid, legible and properly authenticated wherever required.
  5. Certification and Digital Signatures: The DIN application must be digitally signed and verified by the persons required under the applicable MCA rules and form requirements.
  6. Consistency Across Documents: Any mismatch in name, surname, date of birth, father’s name, address or other identification particulars may result in resubmission, rejection or delay.
  7. False or Misleading Information: Providing incorrect, incomplete or misleading information in the DIN application can have legal consequences under the Companies Act, 2013 and the Bharatiya Nyaya Sanhita, 2023 (BNS).
  8. Apostille is not required for NRIs and OCI Cardholders who are present in India, in respect of documents issued by the Indian Government.
  9. OCI Cardholders who hold foreign citizenship and a foreign passport must obtain an apostille for documents issued by the relevant foreign government. 
  10. Documents for Foreign Nationals: Where documents are issued outside India, additional requirements relating to notarisation, apostille/attestation and translation may apply, depending on the document and applicable MCA requirements as the Companies (Appointment and Qualifications of Directors) Rules, 2014 (as amended time to time).
  11. Verification Before Filing: Before submitting the application, verify the applicant’s existing DIN status, PAN/passport particulars, supporting documents, digital signatures and prescribed attachments to minimise rejection or resubmission.

  

  Practical Issues, Key Queries & Solutions on Director Identification Number (DIN):

  Q-1: Can a person hold more than one DIN or DPIN?
  Sol: No. A person should have only one DIN for Life-time. If multiple DINs have been inadvertently allotted, the duplicate DIN(s) should be surrendered through the prescribed MCA (Form DIR-5) process.

  Q-2: Can the same Director Identification Number (DIN) be used for both a Company and an LLP?
  Sol: Yes. A valid DIN can serve as the identification number of an individual acting as a director of a company and/or designated partner of an LLP.

  Q-3: Does resignation from all companies automatically deactivate the DIN?
  Sol: No. Resignation or cessation as a director does not, by itself, cancel or deactivate the DIN. The DIN is an Identification Number to be a Director in a Company or as a Designated Partner in an LLP, and it serves as fundamental requirement for the Directorship.  

  Q-4:Can a DIN deactivated for non-filing of DIR-3-KYC be restored?
  Sol: Yes, by filing of the Form DIR-3-KYC-Web as applicable under the DIN Rules.

  Q-5:Can a person surrender a Director Identification Number (DIN) merely because the person is currently not a director? Sol: No, this is a purely individual strategic needs of the person who holds the DIN.

  Q-6:Can an NRI or foreign national obtain a DIN to become a Director in an Indian Company?
  Sol: Yes, An NRI or foreign national must obtain a DIN and become a director of an Indian company, For a foreign national, the passport serves as the fundamental identity document.

  Practical Issues, Key Queries & Solutions—Continuation:

  Q-7:Can a foreign national/ NRI provide a foreign residential address while applying for DIN? Sol: Yes, A foreign national/ NRI residing outside India can provide the actual overseas residential address as the residential address for DIN/KYC purposes. The address should be supported by an acceptable address-proof documents as per MCA DIN Rules. Where documents are not in English, an appropriate English translation may also be required. Foreign documents may require notarisation and apostille, depending on the applicable requirements and country of issuance.

  Q-8:Can a foreign national/ NRI complete DIN KYC using a foreign mobile number and foreign address? Sol: Yes, subject to the MCA’s prescribed KYC validation requirements, Foreign/ NRI directors should maintain their registered email/mobile details and overseas residential address accurately in MCA records.

  Q-9: Is an NRI automatically treated as a “foreign national” for DIN purposes? Sol: No, This is an important practical distinction. An NRI is generally an Indian citizen residing outside India, whereas a foreign national is a citizen of another country. Therefore, an NRI should not be treated as a foreign national merely because the person has an overseas residential address.

  Authored by Team RYmergZ

  About the Author:

  A Corporate Professional, having the Post Qualification Experience of Fifteen Years Plus, in the areas of Corporate Laws and Governance, Regulatory Reporting, Contract Management, Compliance and Risk Governance.

  Please contact us if you require professional advice. https://rymergz.me/contact-us/

• 

  Blog - Company Law

  “One Person Company (OPC)”: Its Benefits and Features.

  July 30, 2026 - By rymergzme

  

  “One Person Company (OPC)”: Its benefits, features and as a type of Private Limited Company under the Indian Corporate System.

  A One Person Company (OPC) is a version of mixed business structure that combines the limited liability protection of a Private Limited Company with the features of a sole proprietorship under the Companies Act, 2013.

  One Person Company facilitates a single entrepreneur to run the company on his/ her own. OPC represents a type of the private limited company under the Companies Act, 2013

  OPC Name Examples : The word “OPC” shall be inserted as follows as per the company name regulations.

  ABC Software (OPC) Private Limited

  XYZ Exports (OPC) Private Limited

  

  Basics of Company Registration including One Person Company

  The Ministry of Corporate Affairs, is the apex regulator for registration and regulation of companies in India, as governed under the Companies Act, 2013.https://www.mca.gov.in/content/mca/global/en/home.html

  The Company is an artificial juristic person with legal distinct identity from its Shareholder, Directors and Other Key Managerial Personal as defined under the Companies Act, 2013.The Company is a Separate Legal Entity in the eyes of law and society

  

  Strategic Legal Considerations in the matter of the One Person Company Registration in India:

  1. OPC is a Private Limited Company with one sole member who can also act as Director.

  2. The OPC can have more than One Director with maximum limit of Fifteen.

  3. The member of OPC, shall nominate a person as his/her Nominee with prior written consent, who shall become the member of that OPC, in the event of the death of member or incapacity to contract, respectively.

  4. A “minor” cannot become a member or nominee of the OPC or hold shares with beneficial interest.

  5. A person shall not be a member or nominee in more than one OPC at any point of time.

  6. A single person can act as Member in One OPC and as Nominee in other One Person Company. If a nominee place triggers and said person becomes a member in two OPCs, then within a period of 180 days, he/she should choose any one OPC as a member and intimate the same to the MCA.

  7. An OPC cannot carry Non-Banking Financial Investment (NBFC) activities, including investment in securities of any Company and LLP.

  8. The member or shareholder of an OPC can be an Indian resident individual or non-resident Indian subjected to his/her stay in India for a period of not less than 120 (one hundred and twenty days) during the immediately preceding financial year. Hence, the Company Law allows NRI to register an OPC in India.

  9. Company Law prohibits a Foreign National from forming an OPC in India

  10. An OPC can convert into a private or public company but cannot convert into a “Section 8 company,” while a private company may convert into an OPC.

  

  The Benefits and features of One Person Company (OPC) for Indian Entrepreneurs and Startup Founders:

  • A feature of an OPC is forming a separate legal protection between personal and corporate wealth/Assets. Shareholder/ Member personal assets are legally inaccessible to the business creditors, and liability is strictly limited to the unpaid value of their subscribed share capital.

  • The mandatory clause of an appointment of nominee ensures an immediate transfer of ownership without stumbling operations and also ensures perpetuity.

  • In case of death of member, the One Person Company Contracts or agreements remains unaffected due to the Transmission of shares to nominee as per the Companies Act, 2013.

  • The One Person Company can hold all types of tangible properties, like land, buildings, etc., and intangible properties like intellectual property (IP), know-how, Trademarks, Patents and other forms of Capital in its own name.

  • OPCs are legally relieved from convening General Meetings i.e., Annual General meeting or Extraordinary General Meetings, as per the Company Law, being operated by a Single Member.

  • OPCs are legally also relieved from convening mandatory number of Board Meetings under the Companies Act, 2013, subjected to Minimum of Two Board Meetings.

  • An OPC can, at its convenience/ requirements, voluntarily convert to a Private Limited Company and can preserve its past track record, GST/ PAN history, Company Bank accounts, properties and other contractual rights and obligations.

  Special Advantages for Tech-startups, Technocrat Projects

  Special Advantages for Tech-startups, Technocrat Projects, as OPC has enabled to get registrations under the MSME/ Udyam, Startup India Schemes, Standup India Schemes, holding of registrations of Import Export Code (IEC), FSSAI, APEDA, Spices Board, Rubber Board, Coir Board etc               

  

  One Person Company (OPC) Frequently Asked Questions (FAQs):

  Q-1: Is the foreign citizen and national but a person of Indian origin eligible to register an OPC in India?

  No, Persons of Indian Origin (PIO) or Overseas Citizens of India/ OCI Card Holders, who have taken up foreign citizenship and passports cannot form an OPC in India.

  Q-2: Can a corporate body eligible to register an OPC?

  No. According to the Companies Act, 2013, Only natural persons are eligible to register the OPC.

  Q-3: Is there any minimum authorised and paid-up capital requirement for starting a OPC?

  No. The Companies Act, 2013 does not mandate capital requirement

  Q-4. Can an OPC invest by purchasing or subscribing equity shares in another Private Limited Company?

  No. An OPC cannot allowed to invest/ purchase shares/ ownership rights in any Company/ LLP/ Body Corporate.

  Q-5. Can an OPC accept Foreign Funding?

  No, FEMA Regulations prohibit an OPC from accepting foreign funding/FDI/ECB.

  FAQ Continuity-1.

  Q-6. Can an OPC give secured and unsecured loans to other OPC’s/ Companies?

  Yes, It can lend money to another OPC/ body corporate out of profits generated from its business operations, subject to the provisions of the Companies Act, 2013 as related to the inter corporate loans

  Q-7. What happens to the OPC in the event that the only member is officially declared bankrupt under the Insolvency Laws?

  The member loses his ability to enter into contracts if a court finds them to be legally insolvent. Eventually, the Nominee can become the Member of the OPC, subject to the Transfer of the Ownership of the Shares, subject to the provisions of the Companies Act, 2013.  

  Q-8 Is apostillation of all Documents as related to Identification of an Non-Resident Indian (NRI) is required to form an One Person Company (OPC) in India?

  No, in case of travel to India to register a OPC. Apostillation will be application where he/ she resides the country which is a part of Hague Convention.

  Q-9. When is an attestation by the Indian Embassy and Consulate, required?

   Applicable, where an NRI resides in Non-Hague Convention Countries (e.g., UAE, Saudi Arabia, Singapore).

  Authored by Team RYmergZ

  About the Author:

  A Corporate Professional, having the Post Qualification Experience of Fifteen Years Plus, in the areas of Corporate Laws and Governance, Regulatory Reporting, Contract Management, Compliance and Risk Governance.

  Please contact us if you require professional advice. https://rymergz.me/contact-us/