Rules 12A and 12B explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 12A makes every holder of a Director Identification Number file KYC details in a form called DIR-3 KYC, and update the Ministry within thirty days if the mobile number, e-mail address or residential address changes. Rule 12B marks the DIN of a director of a company that has not filed its ACTIVE form. This article is as amended up to G.S.R. 943(E) dated 31 December 2025 per the MCA e-book. Later amendments should be checked before you rely on it, and the consolidated wording of rule 12A is untidy, as explained below. For help with director KYC, see our DIR-3 KYC service.
Rule 12A(1) applies to every individual who holds a DIN as on 31st March of a financial year and requires KYC intimation to the Central Government in the DIR-3 KYC form. Rule 12A(2) requires every individual holding a DIN to submit the form within thirty days of a change in his personal mobile number, e-mail address or residential address, along with the fee provided in the Registration Offices and Fees Rules. Rule 11 deactivates the DIN of a person who does not file, and reactivation follows filing.
A note on the wording
The consolidated text of rule 12A carries markers from several amendments, and as printed it names both "Form No. DIR-3 KYC Web" and "e-form DIR-3- KYC" in the same sentence. This article quotes the text as printed and takes from it only what it says. It states no due date, cycle or fee beyond the words below.
Rule 12A(1): the annual KYC
As printed: "Every individual who holds a Director Identification Number (DIN) as on 31st March of a financial year shall file KYC intimation in Form No. DIR-3 KYC Web e-form DIR-3- KYC to the Central Government on or before the 30th June of the immediately following every third consecutive financial year."
Reading it in parts:
- Who. An individual who holds a DIN as on 31st March of a financial year. The word is "holds"; it is not limited to directors in office.
- What. KYC intimation in the DIR-3 KYC form to the Central Government.
- When, as printed. On or before the 30th June of the immediately following "every third consecutive financial year". The phrase is awkward and the consolidated text does not spell out the cycle in any other words, so the reader should check the current notified rule text and the portal before planning a calendar.
Rule 12A(2): changes in contact details
Every individual holding a DIN shall, in the event of a change in his personal mobile number, e-mail address or residential address, submit the form within a period of thirty days of such change, along with the fee as provided under the Companies (Registration Offices and Fees) Rules, 2014. The fee is not stated in the rule; see our article on fees under those rules.
What each sub-rule requires
| Point | Rule 12A(1) | Rule 12A(2) |
|---|---|---|
| Who | An individual who holds a DIN as on 31st March of a financial year | Every individual holding a DIN |
| Trigger | The financial year position on 31st March | A change in personal mobile number, e-mail address or residential address |
| What to file | KYC intimation in the DIR-3 KYC form to the Central Government | The DIR-3 KYC form |
| Time as printed | On or before the 30th June of the immediately following "every third consecutive financial year" | Within thirty days of the change |
| Fee as printed | None stated | As provided in the Registration Offices and Fees Rules |
How rule 11 connects
Rule 11(2) says the Central Government or Regional Director shall deactivate the DIN of an individual who does not intimate his particulars in the DIR-3 KYC form in accordance with rule 12A, and rule 11(3) says the deactivated DIN is reactivated only after the form is filed with the fee. We explain these in our article on rules 11 and 12. Rule 12's own DIR-6 is for changes in the particulars given in DIR-3; rule 12A is the separate KYC rule.
Rule 12B: the ACTIVE marking
Rule 12B deals with companies governed by rule 25A of the Companies (Incorporation) Rules, 2014 (the ACTIVE tagging rule). Its three sub-rules:
- If such a company fails to file the e-form Active within the period specified in that rule, the DIN allotted to its existing directors is marked as "Director of Active non-compliant company".
- A director so marked must take all necessary steps to ensure that all companies governed by rule 25A where he has been appointed file the e-form Active.
- After all those companies file it, the DIN of the director is marked as "Director of Active compliant company".
The period for the ACTIVE form is set in the Incorporation Rules, not here; see our companion article on rule 25A.
A worked example
Karan Malhotra holds a DIN. Under rule 12A(1) he files his KYC in the DIR-3 KYC form as the rule requires, on or before the date the rule prints. Months later he moves to a new house. Under rule 12A(2) he submits the form within thirty days of the change of residential address and pays the fee under the Registration Offices and Fees Rules. Separately, a company where he is a director has not filed its ACTIVE form within the period in rule 25A; his DIN is marked "Director of Active non-compliant company" and he must take the steps rule 12B(2) mentions. Had he missed the KYC, rule 11(2) would have required deactivation of his DIN.
For the practical side, our guide to filing DIR-3 KYC online is a companion, and the broader post on the three-year KYC cycle is available for background.
Need help with director KYC?
Missing the KYC means a deactivated DIN, and a deactivated DIN stops a director signing company forms. Our DIR-3 KYC team can track each director's KYC, file the form and handle reactivation.
Key takeaways
- Rule 12A(1) applies to every individual who holds a DIN as on 31st March of a financial year.
- Rule 12A(2) requires the form within thirty days of a change of personal mobile number, e-mail address or residential address, with the fee under the Registration Offices and Fees Rules.
- The consolidated wording of 12A(1) is untidy; check the current notified text for the exact cycle.
- A DIN is deactivated for non-filing under rule 11(2) and reactivated after filing.
- Rule 12B marks the DINs of directors of companies that fail to file ACTIVE.
Read next
- Rules 11 and 12: DIN surrender, deactivation and DIR-6
- Rules 9, 10 and 10A: DIN application and allotment
- Rule 25A of the Incorporation Rules: ACTIVE company tagging
- How to file DIR-3 KYC online
Disclaimer: Based on the Companies Act, 2013 rules (and the Companies (Auditor's Report) Order, 2020) named above as consolidated in the MCA e-book (consulted on 3 October 2026), with the later notifications the article names. Later amendments, fees, forms and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.