Corporate Laws & Corporate Governance Committee
The Institute of Chartered Accountants of India
02nd January 2026
ANNOUNCEMENT
Sub: Director KYC Compliance: Annual DIR-3-KYC Replaced with 3-Year Compliance Cycle (Effective 31 March 2026)

The Ministry of Corporate Affairs (MCA) has notified the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025, which shall come into force with effect from 31st March, 2026, with the objective of streamlining the DIN KYC framework and rationalizing procedural references.

Under the earlier regime, every holder of a Director Identification Number (DIN) was required to file Form DIR-3 KYC on an annual basis. The amended rules significantly ease this compliance by replacing the annual filing requirement with a simpler KYC intimation to be filed once every three years.

Pursuant to the amendment in the Rules notified on 31st December, 2025 annual KYC filing requirement has been replaced with a simpler KYC intimation once in every three years. The revised simpler KYC Form can be used for various purposes viz
  • KYC compliance,
  • Updation of mobile number
  • Updation of email address
  • Updation of residential address and
  • Re-activation of DIN
All directors who have completed their KYC till date are covered under the new provisions and accordingly their next KYC filing would be due by 30th June, 2028. The directors who have not submitted their KYC Form so far may continue to get their DINs re-activated as per existing provisions till 31st March, 2026.

For detailed notification, please refer to: https://www.mca.gov.in/bin/dms/getdocument?mds=Vk%252FT5sIBKBare6St1b%252FznQ%253D%253D&type=open

Sincerely Yours,
Chairperson and Vice Chairperson
Corporate Laws & Corporate Governance Committee
The Institute of Chartered Accountants of India

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