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.

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