The Ministry of Corporate Affairs (MCA) has notified a significant compliance relief for all the DIN Holders by amending existing DIR-3 KYC requirements under the Companies Act, 2013 vide its notification dated December 31, 2025. The amendment of Rule 12A of the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025, will come into effect from March 31, 2026.
Key Highlights of the Amendment
1. TRIENNIAL FILING
· Earlier, every DIN holder was required to file DIR-3 KYC annually, even if no changes occurred. Under the revised framework, DIR-3 KYC will now be filed once every three consecutive financial years.
· The form must be submitted on or before June 30 following the completion of the three years, provided the DIN remains valid.
2. SINGLE WEB-BASED FILING SYSTEM
The MCA has streamlined the process by mandating DIR-3 KYC Web as the only mode of filing, removing the earlier distinction between e-forms and web-based filings.
3. MANDATORY UPDATES ON CHANGE IN PERSONAL DETAILS
Despite reduced filing frequency, directors must update their details within 30 days of any change in:
- Mobile number
- Email address
- Residential address
Such updates must be digitally signed by the director and certified by a practising CS, CA or CMA.
4. TRANSITIONAL PROVISIONS
- Directors who completed DIR-3 KYC before April 1, 2026, will automatically move to the triennial cycle.
Example: If DIR-3 KYC was last filed in 2025, the next filing will be due by June 30, 2028.
- Those DIN holders who have not filed their KYC yet may reactivate their DIN by filing under the existing framework up to March 31, 2026.
Pushkar Mer 