Tax, GST and company law glossary
DIN (Director Identification Number)
A unique number allotted by MCA to every person who wants to be a director of a company.
In short
It is usually allotted through SPICe+ at incorporation. Directors must complete DIR-3 KYC as MCA prescribes, or the DIN is deactivated.
What it means
A Director Identification Number (DIN) is a unique 8-digit number allotted by the Ministry of Corporate Affairs (MCA) to a person who is, or wants to become, a director of a company. One person has only one DIN for life, whatever the number of companies they join. LLP partners use the same number, called a DPIN in their case.
How it works
New companies: DIN is usually allotted to up to three proposed directors through the SPICe+ incorporation form.
Existing companies: a person joining as a director applies through form DIR-3 with PAN, Aadhaar, an address proof, a photo and a DSC.
KYC: MCA has replaced the yearly DIR-3 KYC with a filing once every three financial years, applicable from 31 March 2026. It is due by 30 June after the three-year period ends.
Changes in contact details: a change in mobile number, email or residential address must be updated within 30 days.
If KYC is not filed, the DIN is deactivated. Reactivating it needs a late fee, currently ₹5,000.
A director with a deactivated DIN cannot sign or file forms for any company.
Example
Vikram is a director in two private companies. His DIN status is checked as on 31 March 2026.
Under the new three-year cycle, he files DIR-3 KYC once by the due date, and his DIN stays active for the full three-year block.
In September 2026, he changes his mobile number. He must update it with MCA within 30 days, that is, by mid-October 2026.
Suppose he ignores KYC and his DIN is deactivated. The company cannot file his appointment-related forms, and he must pay ₹5,000 to reactivate, plus the time and professional fees to sort it out.
Key points to remember
Never apply for a second DIN. Holding two DINs is an offence.
Keep your PAN, Aadhaar, mobile number and email consistent across MCA, income tax and your bank.
A DIN can also be disabled if the director is disqualified, for example when a company fails to file returns for consecutive years.
Check MCA’s latest notifications for the exact KYC due date in your cycle, since transitional rules apply.
Surrendering a DIN is possible only if it was never used to become a director.
Company Law
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