As per Companies (Appointment and Qualification of Directors) Rules, 2014, every individual who holds a Director Identification Number (DIN) as on 31st March of a financial year, has to submit DIR-3- KYC for the said fin
CS Professional · Secretarial Audit, Compliance Management and Due Diligence · PYQS · June 2025
As per Companies (Appointment and Qualification of Directors) Rules, 2014, every individual who holds a Director Identification Number (DIN) as on 31st March of a financial year, has to submit DIR-3- KYC for the said financial year to the Central Government. Comment on this statement and discuss about the applicability of DIR-3 KYC, its due date, its prerequisite and certifications, and if any DIN is deactivated then what is the procedure to activate it?
Answer & Explanation:
Applicability of e-form DIR - 3 KYC: E-form DIR-3 KYC is required to be filed by every Director who holds DIN on or before 31st March, of a Financial Year and whose DIN status is 'Approved'. Due Date: Due date of filing of e-form DIR-3KYC is on or before 30th September of immediate next financial year. Prerequisite Mandatory Information e-form DIR-3 KYC: Unique Personal Mobile Number Personal Email ID Email ID and Mobile Number for receiving OTP Certification of e-form DIR-3 KYC; First by the affixing Registered Digital Signature of respective person / Director Certification by practicing professional by affixing Digital Signature (CS/CA/CMA) The procedure to reactivate the deactivated DIN: The de-activated DIN shall be re-activated only after e-form DIR-3-KYC or the web service DIR-3-KYC-WEB as the case may be is filed along with fee as prescribed under Companies (Registration Offices and Fees) Rules, 2014. No fee is payable if Form DIR-3 KYC is filed within the due date of the respective financial year. However, if filed after the due date, for DIN status 'Deactivated due to non-filing of DIR-3 KYC' a fee of ₹ 5000 (Rupees Five Thousand Only) shall be payable.
Topics: Companies Act, 2013
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