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DIN: Application, Changes, Surrender and Status

A DIN belongs to the person, not the directorship - and it keeps demanding annual KYC long after you have resigned. DIR-3, DIR-6, DIR-5, the directorship limits and...

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Published
September 5, 2026
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Last updated: October 2026Verified against: Government sources

A Director Identification Number belongs to the person, not to the directorship.

It follows you across every company you ever join, and it survives every resignation. That permanence is what makes it useful — and it's also the source of its main compliance trap: an inactive DIN blocks every filing you're required to sign, and it keeps demanding KYC long after you've stopped being a director anywhere.

The basics in the Act

  • Section 153 — every individual intending to be appointed a director applies for a DIN.
  • Section 154 — the Central Government allots it within one month.
  • Section 152(3) — no person can be appointed a director without a DIN.
  • Section 155 — no individual may apply for, obtain or possess a second DIN.
  • Section 156 — an existing director must intimate their DIN to every company they're a director of within one month of receiving it.

The forms

FormPurposeFiled by
SPICe+ (INC-32)DIN for up to three first directors, at incorporationThe company
DIR-3DIN for appointment in an existing companyThe individual
DIR-6Change in particularsThe individual
DIR-5SurrenderThe individual
DIR-3 KYC WebKYC, once every three financial yearsThe individual

Applying through DIR-3

DIR-3 is for appointment to an existing company. You can't use it to get a DIN speculatively — the form requires details of the company proposing the appointment. If you have no company yet, your route is SPICe+ as a proposed first director.

What you need:

DocumentRequirement
PhotographRecent passport-size
PANMandatory for Indians; verified against the Income Tax database — the name must match exactly
PassportMandatory for foreign nationals
Identity proofVoter ID, passport, driving licence or Aadhaar
Address proofBank statement or utility bill — under two months for an Indian, under one year for a foreign national
Board resolutionOf the company proposing the appointment
DSCOf the applicant, registered on the MCA portal
CertificationBy a practising CA, CS or CMA, or a CS in full-time employment, or a director of the company

Foreign nationals' documents must be apostilled (Hague Convention countries) or consularised (elsewhere).

Fee: ₹500.

What actually causes rejections: the PAN name not matching the name entered exactly — middle names and initials included; address proof older than two months; father's name not matching the identity document; and blurred or cropped attachments. Four avoidable things.

Changing particulars — DIR-6, within thirty days

Any change in your DIN particulars must be intimated within thirty days in DIR-6: name (including on marriage), father's name, date of birth, PAN, nationality, gender, present or permanent address, email, mobile, occupation.

You download the form, fill in the changes, attach scanned proof of the changed particular, and submit — digitally signed by a practising CA, CS or CMA.

The MCA then updates the database and informs the companies you're a director of, and the Registrar. You must also intimate the change to those companies yourself within fifteen days.

One sequencing point that matters. Where a particular has changed, your annual KYC must use the full DIR-3 KYC eForm, not the WEB service. The correct order is: file DIR-6 first, get the change recorded, and only then use KYC-WEB in a later cycle. Doing it the other way leaves an incorrect record that fails validation on a subsequent filing.

Surrendering — DIR-5

You may apply to surrender a DIN where the holder:

  • has never been appointed a director anywhere, and the DIN was never used to file anything with any authority; or
  • obtained it in contravention of Section 155 — a duplicate; or
  • has died; or
  • has been declared of unsound mind by a competent court; or
  • has been adjudicated insolvent.

Attach a declaration that the DIN was never used for any filing, proof of the ground relied on (death certificate, court order), and for a duplicate, the particulars of the DIN being retained.

Why bother? Because an unsurrendered DIN attracts the DIR-3 KYC obligation indefinitely, whether or not you're a director anywhere. It's a three-yearly filing now rather than an annual one, which makes it easier to forget, not easier to live with. Miss it and the DIN is deactivated, and reactivating costs ₹5,000 — for a number doing nothing at all.

Keeping it active

DIR-3 KYC by 30 June, once every three consecutive financial years, for every DIN held as on 31 March in "Approved" status.

This changed on 31 March 2026. Until FY 2024-25 it was an annual filing due 30 September, using either a full eForm or a web service depending on whether anything had changed. G.S.R. 943(E) dated 31 December 2025 replaced both with a single unified Form DIR-3 KYC Web and moved the filing to a three-year cycle.

Position now
FrequencyOnce every three consecutive financial years
Due date30 June of the year following the third year
Next filing30 June 2028 for anyone compliant at the changeover
FormOne unified DIR-3 KYC Web
Change in mobile, email or addressUpdate within 30 days on the same form — it does not reset the three-year cycle

Miss the date and the status becomes "Deactivated due to non-filing of DIR-3 KYC". The DIN can't sign any MCA form until you pay ₹5,000 and file. Full DIR-3 KYC guide →

How many directorships can you hold?

Twenty companies at a time, including alternate directorships — of which no more than ten may be public companies.

And note the counting rule: for the public-company limit, private companies that are holding or subsidiary companies of a public company are included. So a private company in a listed group eats into your ten, not your twenty.

Penalty for exceeding: ₹2,000 per day after the first, up to ₹2,00,000.

And worse — non-compliance with Section 165(1) is itself a disqualification from appointment as a director under Section 164(1)(i). Disqualification →

Key takeaways

  • The DIN belongs to you, not to a company. One, for life.
  • DIR-3 needs an existing company to propose you. No company? Use SPICe+.
  • PAN name must match exactly — the commonest rejection.
  • DIR-6 within thirty days of any change, and tell your companies within fifteen.
  • DIR-6 before KYC-WEB, never the reverse.
  • Surrender an unused DIN, or keep paying attention to it forever.
  • Twenty directorships, ten public — and breaching it disqualifies you.

Read next

Disclaimer: Positions and fees stated as on 4 September 2026 — verify on mca.gov.in before filing.

Quick recapKey facts & short answers

Key Facts About DIN

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Is a DIN allotted to a person or to a directorship?

To the person. One DIN, valid for life, across every company.

Can I hold two DINs?

No. Section 155 prohibits it. Surrender the later one in DIR-5.

Do not copy last year's filing without checking whether last year's law still applies.

— TaxClue Compliance Desk

DIN: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 8 questions readers ask most on this topic.

To the person. One DIN, valid for life, across every company.

No. Section 155 prohibits it. Surrender the later one in DIR-5.

Through SPICe+ at the incorporation of a new company, as a proposed first director. DIR-3 needs an existing company to propose the appointment.

Twenty in total, of which not more than ten may be public companies — counting private companies that are holding or subsidiary companies of a public company.

You can't sign any MCA form. Reactivate by filing DIR-3 KYC with a ₹5,000 fee.

Yes, until the DIN is surrendered in DIR-5.

No. Since 31 March 2026 it's due once every three consecutive financial years, by 30 June. If you were compliant at the changeover, your next filing is 30 June 2028.

Section 154 requires allotment within one month; in practice DIR-3 is usually processed in a few days where the documents are in order.