[Opinion] Consequences of Non-intimation of Changes in Particulars of DIN to the Central Government

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  • Last Updated on 17 October, 2023

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changes in their details using e-form DIR-6

Prof R Balakrishnan – [2023] 155 taxmann.com 261 (Article)

1. Intimation of change in particulars of Director to be given to the Central Government

Director identification number (DIN) is a unique identification number allotted to a person wanting to be a director of a company. To obtain DIN, the concerned person needs to make an application in e-form DIR-3. As per MCA, all directors holding the DIN will have to submit their KYC details annually in e-form DIR-3 KYC.

As per Rule 12(1) of the Companies (Appointment and Qualification of Directors) Rules 2014, any change in particulars of directors is required to be intimated to the Central Government within 30 days of the change in particulars in the prescribed e-form DIR-6 which is to be filed pursuant to rule 12 (1) of the Companies (Appointment and Qualification of Directors) Rules 2014 along with evidence of documents for the change. In short, any changes or modifications, the same to be intimated by submitting e-form DIR-6 on the MCA Portal. For example, in the case of a location change of a director, he or she is required to inform this change by submitting e-form DIR-6 alongside the necessary attested particulars. It may be noted that at the first place, one is required to change the details of PAN first before filing e-form DIR-6, as the form validates the input from the PAN database (if required).

2. Relevant provisions relating to this case under the Companies Act/Rules

The following are the relevant provisions relating to this case.

Companies (Appointment and Qualification of Directors) Rules 2014.
Rule 12 As per Rule 12 of the companies (Appointment and Qualification of Directors) Rules, 2014, every individual who has been allotted a Director Identification Number under these Rules shall, in the event of any change in his particulars as stated in Form DIR-3, intimate such change(s) to the central Government within a period of thirty days of such change(s) in Form DIR-6 in the following manner, namely:
(i) The applicant shall download Form DIR-6 from the portal, fill in the relevant changes, verify the Form, attach a duly scanned copy of the proof of the changed particulars and submit electronically.
(ii) The form shall be digitally signed practice by the chartered accountant or a company secretary or a cost accountant in practice.
(iii) The applicant shall submit the Form DIR-6
The Companies Act 2013
Chapter XI Appointment and Qualifications of Directors
Section 159 – Punishment for contravention
Penal Provisions for default/non-compliance
Section 159 If any individual or director of a company, contravenes any of the provisions of section 152, section 155 and section 156, such individual or director of the company shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to fifty thousand rupees and where the contravention is a continuing one, with a further fine which may extend to five hundred rupees for every day after the first during which the contravention continues 
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