The Ministry of Corporate Affairs (MCA) has notified the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025, introducing significant changes to the compliance framework governing Director Identification Number (DIN) holders, particularly in relation to Know Your Customer (KYC) requirements. The amendments will come into force from March 31, 2026, as per the notification published in the Gazette of India.
The revised rules amend the Companies (Appointment and Qualification of Directors) Rules, 2014, and aim to simplify procedures, enhance accuracy of director records, and strengthen regulatory oversight.
Key Change: DIR-3-KYC Web Becomes the Sole Compliance Mode
One of the most notable changes is the complete replacement of the existing DIR-3-KYC and DIR-3-KYC-Web mechanisms with a single consolidated web-based form — Form DIR-3-KYC Web.
Under the amended Rule 12A, every individual holding a DIN as on 31st March of a financial year will now be required to file KYC details once every three consecutive financial years, on or before 30th June of the immediately following third year.
This marks a departure from the earlier annual KYC filing requirement, thereby reducing repetitive compliance for directors whose particulars remain unchanged.
Mandatory Timelines for Changes in Director Details
The amended rules introduce a strict timeline for reporting changes in personal particulars. Any DIN holder must now submit Form DIR-3-KYC Web within 30 days of any change in:
- Personal mobile number
- Email address
- Residential address
Such filings must be accompanied by the prescribed fee under the Companies (Registration Offices and Fees) Rules, 2014.
Failure to comply within the stipulated period may result in deactivation of DIN, reinforcing the MCA’s focus on maintaining an updated and reliable director database.
Administrative Restructuring Reflected in Rules
The amendment also reflects internal administrative restructuring within the MCA. References to “Regional Director (Northern Region), Noida” have been replaced with “Regional Director, Northern Region Directorate-I” across Rule 11, aligning the rules with the updated organisational structure of the Ministry.
Expanded and Detailed DIR-3-KYC Web Form
The newly notified Form DIR-3-KYC Web is significantly more detailed and digitised. It requires:
- OTP-based verification of mobile number and email ID
- PAN verification with the Income Tax database
- Disclosure of nationality, date of birth, and passport details (where applicable)
- Detailed permanent and present residential address information
- Upload of supporting documents such as Aadhaar, passport, voter ID, or utility bills
The form must be digitally signed by the DIN holder and certified by a practicing professional—Chartered Accountant, Cost Accountant, or Company Secretary—who will be held accountable under Section 448 of the Companies Act, 2013 for any false certification.
Penal Consequences for False Information
The notification explicitly draws attention to Sections 448 and 449 of the Companies Act, 2013, as well as relevant provisions of the Bharatiya Nyaya Sanhita, 2023, which prescribe stringent penalties for:
- False statements
- Suppression of material facts
- Wrong professional certification
This signals the government’s intent to tighten enforcement and deter misuse of DINs.
Notification Details
Notification No. F. No. 8/4/2018-CL-I
Date: 31st December, 2025
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