Integration of Director’s Identification Number (DIN) issued under Companies Act, 1956 with Designated Partnership Identification Number (DPIN) issued under Limited Liability Partnership (LLP) Act, 2008
MCA has been issuing two separate identification numbers, i.e. Director Identification Number (DIN) for becoming a Director under Companies Act, 1956 and Designated Partner Identification Number (DPIN)for becoming Designated Partner under Limited Liability Partnership Act, 2008 (LLP Act).
To avoid the duplicity, MCA has decided to issue only one identification number to individuals for both purposes, i.e. for becoming Director and Designated Partner. Hence, with effect from 9 July 2011, the DIN with DPIN stand integrated. Following is the position with effect from 9 July 2011:
– No fresh DPIN will be issued to a person desirous of becoming a designated partner and such person has to obtain DIN by filing Form DIN 1.
– If DIN is already allotted then the same shall also be used as DPIN for the purpose of LLP Act.
– If the person has allotted DPIN then the same shall be used as DIN under Companies Act.
– If the person has been allotted both DIN and DPIN then his DPIN shall stand cancelled and the DIN will be used as DIN and DPIN for all the purpose of Companies Act and LLP Act.
Further, all existing DIN holder who have not furnished their Permanent Account Number (PAN) at the time of obtaining DIN are required to furnish their PAN by 30 September 2011 by filing e-form DIN 4.
Similarly all DPIN holders who have not furnished their PAN at the time of obtaining DPIN are required to furnish their PAN by 30 September 2011 by filing e-form DIN 4 failing which their DIN / DPIN shall stand cancelled and they will be liable for penalty.
General Circular No. 44/2011, Dated: 08.07.2011
Sub: Integration of Director’s Identification Number (DIN) issued under Companies Act, 1956 with Designated Partnership Identification Number (DPIN) issued under Limited Liability Partnership (LLP) Act, 2008Sir,
The Ministry of Corporate Affairs has been issuing two separate identification numbers as DIN to an individual for becoming a director of a company under Companies Act, 1956 and DPIN for a designated partner in a Limited Liability Partnership under Limited Liability Partnership (LLP) Act, 2008.
4. Pursuant to this notification:-
(a) With effect from 9.7.2011, no fresh DPIN will be issued. Any person, who desires to become a designated partner in a Limited Liability Partnership, has to obtain DIN by filing e-form DIN-1.
(b) If a person has been allotted DIN, the said DIN shall also be used as DPIN for all purposes under Limited Liability Partnership Act, 2008.
(c) If a person has been allotted DPIN, the said DPIN will also be used as DIN for all the purposes under Companies Act, 1956.
(d) If a person has been allotted both DIN and DPIN, his DPIN will stand cancelled and his DIN will be used as DIN as well as DPIN for all purposes under Limited Liability Partnership Act, 2008 and Companies Act, 1956.
5. As per Circular no. 32/2011 dated 31.05.2011, the Ministry has made Income Tax Permanent Account Number (PAN) mandatory for obtaining DIN for Indian nationals. Further, all existing DIN holders, who have not furnished their PAN at the time of obtaining DIN, are required to furnish their PAN to the Ministry by filing e-form DIN-4 by 30th September, 2011.
6. Similarly, all DPIN holders, who had not furnished their PAN at the time of obtaining DPIN, are required to furnish their PAN to the Ministry by filing e-form DIN-4 by 30th September, 2011, failing which their DPIN/DIN will be disabled and they will also be liable for heavy penalty.
Yours faithfully,
-Sd/-
(Monika Gupta)
Assistant Director
Copy to: All concerned
