Company Director KYC Simplified: India Moves to Three-Year Filing from March 31, 2026

The Union Ministry of Corporate Affairs (MCA) has amended the Director Know Your Customer (KYC) framework under the Companies Act, 2013, rationalizing compliance requirements for company directors. The revised regime replaces the annual KYC filing obligation with a streamlined submission once every three years.

The reform is expected to ease the compliance burden, particularly for individuals serving on multiple boards. India currently has over three million registered company directors, with media reports indicating that over 39,000 new Director Identification Numbers (DINs) were issued in November 2025 alone.

Legal basis of the amendment

The changes arise from a comprehensive review of Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. According to the MCA, the review was undertaken in line with the recommendations of the high-level committee on Non-Financial Regulatory Reforms and representations received from stakeholders.

The revised framework has been notified through the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025. The amended rules were notified on December 31, 2025, and will come into force on March 31, 2026. It is advised that the companies and directors in India should align their compliance calendars accordingly.

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Key changes to director KYC requirements

Three-yearly KYC filing requirement

Under the revised framework, every individual holding a DIN as of March 31 of a financial year must submit a KYC intimation once every three consecutive financial years. The KYC filing is required to be completed by June 30 of the relevant year.

Single web-based KYC form

The rules now prescribe the exclusive use of the web-based DIR-3-KYC-Web form. References to multiple KYC forms have been removed to streamline the filing process.

The simplified KYC form serves multiple purposes beyond routine compliance. It may be used for updating a director’s mobile number, email address, or residential address, as well as for the reactivation of a DIN.

Digital signature and certification requirements

Digital signature-based verification by the director and certification by a professional are required only when the KYC form is filed to update contact details or residential address. Routine three-yearly KYC filings do not trigger additional certification requirements.

Transition and compliance relief

The revised framework provides compliance relief to directors across all companies in the country. Directors who have already completed their KYC filings in FY 2025-26 are automatically covered under the new regime, with their next KYC submission due by June 30, 2028.

Directors who have not yet filed their KYC may continue to reactivate their DINs under the existing provisions until March 31, 2026.

FAQs on latest Director KYC requirements (2025 Amendment)

What is Director KYC under the Companies Act, 2013?

Director KYC is a regulatory requirement under the Companies Act, 2013, that mandates individuals holding a DIN to periodically confirm and update their personal and contact details with the MCA.

Who is required to file director KYC?

Every individual holding a DIN as of March 31 of a financial year is required to comply with the director KYC requirements, irrespective of whether they are currently active on a company’s board.

How frequently is KYC required to be filed now?

Under the revised framework:

• Routine KYC must be filed once every three consecutive financial years.
• The KYC must be completed on or before June 30 of the applicable year.

Which form is prescribed for director KYC filings?

Only Form DIR-3 KYC-Web is prescribed for all KYC-related purposes. Earlier references to multiple KYC forms have been removed to standardize and simplify the compliance process.

Is KYC required to be filed even if there is no change in details?

Yes. If there is no change in personal or contact details, the director is required to file DIR-3 KYC-Web as part of the periodic three-year cycle.

When is KYC required to be filed outside the three-year cycle?

An event-based KYC filing is mandatory if there is any change in the director’s details, such as the following:

• Mobile number
• Email address
• Residential address

In such cases, DIR-3 KYC-Web must be filed within 30 days of the change, regardless of the three-year cycle.

Are digital signatures and professional certification required for KYC filing?

Digital signature-based verification by the director and certification by a professional are required only when DIR-3 KYC-Web is filed for updating personal or contact details. Routine periodic KYC filings without changes do not trigger additional certification requirements.

What are the consequences of non-filing or delayed filing of KYC?

Failure to file DIR-3 KYC-Web within the prescribed timelines may result in:

• Deactivation of the DIN, and
• Levy of late fees under the Companies (Registration Offices and Fees) Rules, 2014.

Does the amendment change the authority responsible for KYC processing?

Yes, references to “Regional Director (Northern Region), Noida” have been updated to “Regional Director, Northern Region Directorate I.” This is an administrative change and does not affect KYC obligations or procedures.

What documents/scanned documents are required to be attached for filing e-Form DIR-3 KYC?

• Permanent address proof, such as a voter’s ID, driving license, or PAN card. 
• Present address proof, such as utility bills not older than 2 months, rental agreements, etc.
• Aadhaar card (for Indian nationals only)
• Passport.

Apart from the above documents mentioned above, the applicant must also have the following documents:

• Digital Signature Certificate (DSC) of the director filing the form (applicant).
• DSC, membership number, certificate of practice, and number from a practicing professional, such as a chartered accountant, company secretary, or cost accountant. 

What is the key compliance takeaway for directors and companies?

Director KYC compliance has shifted from an annual exercise to a risk-based, event-driven framework. While routine filings are reduced, directors must ensure timely reporting of changes in personal details to avoid regulatory action and DIN-related disruptions.