Company Law : Registrar of Companies clarified that Section 155 absolutely prohibits holding more than one DIN. Penalties were imposed even thou...
Company Law : Holding more than one DIN is treated as a continuing default under law. Even genuine mistakes attract penalties, though early corr...
Income Tax : The new circular allows flexible DIN referencing instead of strict quoting. However, it does not validate cases with complete abse...
Company Law : The process for obtaining a Director Identification Number involves filing SPICe+ or DIR-3 forms with required documents and digit...
Company Law : The amendment changes KYC filing from annual to a three-year cycle. It clarifies timelines and reduces compliance burden while mai...
Company Law : The government clarified that shell companies are not defined in company law, but inactive entities are removed through statutory ...
Company Law : Applying for a Director Identification Number (DIN) is a crucial step for individuals aspiring to become directors in Indian compa...
Company Law : DINs eligible to be de-flagged on expiry of the period of disqualification are in the process of verification. Necessary action sh...
Company Law : BJP professional cell, Mumbai has requested FM that The KYC for DIN Of Director should be once in 5 years or linked to be Aadhar e...
Company Law : MCA Removed ‘present Residential Address’ of Directors, KMP and Designated Partners (DPs) Till 18.08.2020, With the he...
Goods and Services Tax : The High Court upheld the GST assessment order, ruling that delay in filing the writ and presence of an auto-generated reference n...
Income Tax : The court examined whether assessment orders could survive when DRP directions lacked a DIN. It held that such directions were inv...
Corporate Law : The Court examined whether a sanction lacking a DIN could sustain income-tax proceedings. It held such sanction invalid and set as...
Income Tax : The court set aside a rectification order passed without a DIN and beyond the statutory time limit. The ruling underscores that no...
Income Tax : ITAT Chennai ruled that an assessment order issued without a Document Identification Number violates CBDT Circular No. 19/2019 and...
Company Law : The ROC Mumbai penalized an individual for possessing two Director Identification Numbers contrary to Section 155 of the Companies...
Company Law : ROC Mumbai imposed penalty for possessing duplicate Director Identification Numbers in violation of Section 155. The ruling highli...
Company Law : The case addressed prolonged possession of two DINs due to an inadvertent mistake. The authority imposed a ₹48,958 penalty, hold...
Company Law : This case examines whether an unintentional duplicate DIN attracts penalties under company law. The authority held that liability ...
Company Law : The issue centered on omission of DIN details by directors in financial filings. The ruling imposed penalties while exempting indi...
Dive into the Allahabad High Court’s judgment in Chandra Bhan Vs Union Of India, which rules on the validity of manual notices issued under Section 148 of the Income Tax Act without DIN.
In present facts of the case, the Tribunal held that Assessment Order issued without DIN is null and void as it is in violation of CBDT Circular No. 19/2019 dated 1 4th August, 2019.
Learn why obtaining a Director Identification Number (DIN) is vital for directors. Explore its significance, application process, and legal obligations under Companies Act, 2013.
Complete guide to Director Identification Number (DIN) in India. Learn what DIN is, why and when it’s necessary to surrender, and the process involved.
Assessing Officer issued DIN through a separate communication dated 03.02.2022, which demonstrates that the DIN was not issued within a period of 15 working days of the issuance of the assessment order.
Section 155 of Companies Act, 2013, prohibits possession of multiple DINs by any individual director. In this article, we will analyse Order of ROC, Tamil Nadu , involving a director, Shri. Thiyagarajan Parthasarathy
The ITAT Pune declares the assessment order invalid in the case of Prabhakar Amruta Shillak Vs ITO for AY 2012-13. The order violated CBDT circular and was treated as never issued.
Comprehensive guide on how to surrender a Director Identification Number (DIN) in India, according to the Companies Act & Rule 11 provisions.
Delve into the legality of surrendering a Director Identification Number (DIN) after a company strike-off. Learn about the conditions and implications involved.
Explore whether an individual can hold more than one Director Identification Number (DIN) in India. Understand the legal provisions, consequences, and solutions.
