The Ministry of Corporate Affairs notified the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 on 31 December 2025, with effect from 31 March 2026, introducing key procedural changes to director identification and KYC compliance. The amendments revise Rule 11 to update references to the competent Regional Director authority and streamline the KYC filing mechanism by mandating exclusive use of Form DIR-3 KYC-Web, discontinuing parallel references to e-forms and web services. A substituted Rule 12A now requires every individual holding a Director Identification Number (DIN) as on 31 March of a financial year to file KYC intimation once every third consecutive financial year by 30 June, rather than annually. Additionally, any change in a director’s mobile number, email address, or residential address must be reported through DIR-3 KYC-Web within 30 days, with prescribed fees. The amendments aim to simplify compliance, enhance data accuracy, and strengthen regulatory oversight of director credentials.
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Ministry of Corporate Affairs
MCA replaces Annual KYC requirements under the Companies Act, 2013 with abridged KYC requirements once in three years
Posted On: 01 JAN 2026
The annual KYC requirement for directors in companies under rule 12A of the Companies (Appointment & Qualification of Directors) Rules, 2014 has been reviewed pursuant to examination in the Ministry of Corporate Affairs, recommendation made by the High Level Committee on Non-Financial Regulatory Reforms (HLC-NFRR) and suggestions received from stakeholders. The relevant rule in this regard has been amended by the M/o Corporate Affairs in consultation with concerned Ministries/ Departments.
Pursuant to the amendment in the Rules notified on 31st December, 2025 (to be effective from 31st March, 2026), 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 (i) KYC compliance, (ii) updation of mobile number, (iii) updation of email address, (iv) updation of residential address and (v) re-activation of DIN. The verification (through digital signature) by DIN holder/director and certification (through digital signature) by the professional during KYC filing process would be required only if the KYC Form is submitted for updation of mobile number or email address or residential addresses.
This amendment is aimed at providing significant ease of compliance to directors in all companies. 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.
The Gazette Notification no. G.S.R 943 (E) dated 31st December, 2025 in this regard has been placed on the website of the M/o Corporate Affairs (www.mca.gov.in).
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MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 31st December, 2025
G.S.R. 943(E).—In exercise of the powers conferred under second proviso to sub-section (1), sub-section (4), clause (f) of sub-section (6) of section 149, sub-sections (3) and (4) of section 150, section 151, sub-section (5) of section 152, sections 153, 154, 157 and 160, sub-section (1) of section 168 and section 170 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Appointment and Qualification of Directors) Rules, 2014, namely: —
1. (1) These rules may be called the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025.
(2) They shall come into force on the 31st day of March, 2026.
2. In the Companies (Appointment and Qualification of Directors) Rules, 2014, –
(a) in rule 11,—
(i) in sub-rule (1), for the words and brackets “Regional Director (Northern Region), Noida”, the words and letter “Regional Director, Northern Region Directorate I” shall be substituted;
(ii) in sub-rule (2),—
I. for the words and brackets “Regional Director (Northern Region)”, at both the places where they occur, the words and letter “Regional Director, Northern Region Directorate I” shall be substituted;
II. for the words, letters and figures “particulars in e-form DIR-3-KYC or the web service DIR-3 KYC-WEB, as the case may be, within stipulated time in accordance with rule 12A”, the words, letters and figures “particulars in Form No. DIR-3-KYC-Web in accordance with rule 12A” shall be substituted;
(iii) in sub-rule (3), for the words, letters and figures “only after e-form DIR-3-KYC or the web service DIR-3-KYC-WEB, as the case may be, is filed”, the words, letters and figures “only after Form No. DIR-3-KYC-Web is filed” shall be substituted;
(b) for rule 12A, the following rule shall be substituted, namely:-
“12A. Directors KYC and updation thereof.— (1) Every individual who holds a Director
Identification Number as on the 31st March of a financial year, shall file KYC intimation in Form No. DIR-3 KYC Web to the Central Government on or before the 30th June of the immediately following every third consecutive financial year.
(2) Every individual holding a Director Identification Number shall, in the event of change in his personal mobile number, email address or residential address, submit Form No. DIR-3 KYC Web within a period of thirty days of such change along with fee as provided under the Companies (Registration Offices and Fees) Rules, 2014.”;
(c) in the Annexure, for the Forms “DIR-3-KYC and DIR-3- KYC-WEB”, the following Form shall be substituted, namely:-
