“Director KYC” in MCA Compliance
ROC Annual Filing — Complete Compliance Guide for Companies 2026
ROC annual filing. Complete guide. Updated March 2026.
How to File DIR-3 KYC-WEB -- Online Director KYC
Complete guide to DIR-3 KYC-WEB online KYC -- step-by-step process, Board Resolution draft, attachments, fees, and common rejection reasons. Updated for MCA V3 Portal 2025-26.
How to File Form DIR-3 KYC on MCA Portal
The Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 (G.S.R. 943(E) dated 31 December 2025), in force from 31 March 2026, rewrote Rule 12A. DIR-3 KYC is now filed once every three consecutive financial years, on or before 30 June of the year following the third year...
DIR-3 KYC — Director Annual KYC Filing Guide 2026 (Step-by-Step)
DIR-3 KYC. Complete guide. Updated March 2026.
Private Limited Company Compliance Calendar 2026–27
The full annual compliance cycle for a private limited company in FY 2026–27 — board meetings, the AGM, statutory audit, the annual filing pair, director KYC, and the income tax dates that run alongside them.
DIR-3 KYC — Annual Director KYC Filing Guide
DIR-3 KYC filing guide. Step-by-step, documents, fees, errors. March 2026.
How to File DIR-3 KYC -- Director Annual KYC
Complete guide to DIR-3 KYC director KYC -- step-by-step process, Board Resolution draft, attachments, fees, and common rejection reasons. Updated for MCA V3 Portal 2025-26.
Form DIR-3 KYC: Purpose, Applicability & Format
The Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 (G.S.R. 943(E) dated 31 December 2025), in force from 31 March 2026, rewrote Rule 12A. DIR-3 KYC is now filed once every three consecutive financial years, on or before 30 June of the year following the third year...
Form DIR-3 KYC Due Date and Fees
The Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 (G.S.R. 943(E) dated 31 December 2025), in force from 31 March 2026, rewrote Rule 12A. DIR-3 KYC is now filed once every three consecutive financial years, on or before 30 June of the year following the third year...
Private Limited Company Registration in India — Complete Guide 2026 (Step-by-Step)
private limited company registration India. Complete guide. Updated March 2026.
Form DIR-3 KYC Late Filing Penalty and Additional Fees
The Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 (G.S.R. 943(E) dated 31 December 2025), in force from 31 March 2026, rewrote Rule 12A. DIR-3 KYC is now filed once every three consecutive financial years, on or before 30 June of the year following the third year...
Rules 26, 26A and 27 of the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016: notice to dissenting shareholders in CAA-14, buying out minority shareholders and fixing the price
The transferee company sends dissenting shareholders of the transferor a notice in Form CAA.14 at their last intimated address (rule 26). For a minority buy-out of demat shares, the company verifies holders within two weeks of receiving the price amount, then gives notice of a cut-off date at least...
Director KYC (DIR-3 KYC) -- Annual Filing Requirements
Overview This article provides a comprehensive, plain-language explanation of Director KYC (DIR-3 KYC) under the Companies Act 2013. Whether you are a business owner, director, company secretary, or chartered accountant, understanding these provisions is essential for proper compliance. The...
Rules 183–191 of the Companies (Winding Up) Rules, 2020: costs and fees, witnesses' allowance, the Official Liquidator, inspection of the file and the WIN forms
Costs are in the Tribunal's discretion, and none are allowed between party and party unless the Tribunal expressly awards them. A professional employed by the Company Liquidator must deliver his bill within four weeks of the request or his claim is forfeited, subject to restoration for good cause...
MCA21 3.0: Digital Compliance Platform, e-Filing and MCA Services
MCA21 Version 3.0 launched in 2022 is a revamped digital compliance platform for all company and LLP filings with the ROC. Learn about the new webform interface, integrated payment, SPICe+ V2, and Director KYC eKYC.
CARO 2020 Guidance Note: the form of the CARO report, reasons for unfavourable or qualified answers, the board's reply under section 134(3)(f), changes from CARO 2016 and how the illustrative audit checklist is organised
The auditor makes a statement on every applicable matter, gives reasons for any unfavourable or qualified answer and, if unable to give an opinion, says so with reasons. Management's explanation is added only where it makes the comment complete or shows the true and fair view is not affected. A...
How to File INC-22A (ACTIVE) — Registered Office Verification
How to file Form INC-22A (ACTIVE) for registered office verification — eligibility, photo requirements, KMP details, DSC, fees and the consequences of ACTIVE-non-compliant status.
Bonus Shares FAQs: Which Reserves May Be Used, Partly Paid Shares, Preference Shareholders and Loss-Making Companies
A company may issue fully paid-up bonus shares to its members out of its distributable reserves (the reserves defined in section 2(43); the Act uses a defined term for them), the securities premium account or the capital redemption reserve account, but never by capitalising reserves created by...
Rules 4A and 5 of the Companies (Corporate Social Responsibility Policy) Rules, 2014: CSR through zero coupon zero principal instruments (2026), the CSR committee and the annual action plan
A company may carry out CSR through a zero coupon zero principal instrument, but the expenditure on such instruments must not exceed ten per cent of its total CSR expenditure for that financial year. The subscriber is exempt from impact assessment for projects funded this way. The CSR Committee...
Rule 6A of the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016: transferring to the IEPF shares the Tribunal has ordered under section 90(9), the procedure and the claims
The shares are credited to the DEMAT account of the Authority within thirty days of becoming due to be transferred, treated as transmission of shares. The company reports the transfer in Form IEPF-4 within thirty days of the corporate action, attaching the Tribunal's order under section 90(8) and a...
How to File DIR-3 KYC — Annual Director KYC
how to file DIR-3 KYC. Complete guide under Companies Act 2013. Updated March 2026.
Paragraphs 18–20 of SS-2 (Secretarial Standard on General Meetings): preserving minutes and records, the report on the Annual General Meeting of a listed company, and disclosing compliance with the Standard
Minutes of all meetings are preserved permanently, in physical form or electronic form with Timestamp. Office copies of notices, scrutiniser's reports and related papers are kept for as long as they remain current or for eight financial years, whichever is later. Every listed public company...
Rule 77 of the National Company Law Tribunal Rules, 2016: voluntary revision of financial statements or the Board's report under section 131, the fourteen-day filing, hearing the earlier auditor and the filings that follow
Where the directors find that the financial statements or Board's report do not comply with section 129 or section 134, the application is filed in Form NCLT-1 within fourteen days of the Board's decision (rule 77(1)). The company advertises at least fourteen days before the hearing under rule 35...
Rule 12 of the Nidhi Rules, 2014: what a deposit application form must contain, the statements it must carry and the identity and address proof of depositors
Every deposit application form must carry the particulars in clauses (a) to (m) (including the date of declaration or notification as Nidhi, added in 2019) and the six statements in sub-rule (2), including a Board declaration and the warning that deposits are not insured and repayment is not backed...